Yes, in ideal conditions. In low ambient conditions they can be much less efficient than simply burning watts over a resistor. My understanding of the Tesla system is that in low ambient conditions they simply run excess current through the front motor stator to heat the coolant used to evaporate refrigerant for the heat pump. If this is true it would be incredibly wasteful. A simple immersion heater would bleed far less heat to the environment, but reliable-ish sources say they simply use the stator.
Test show it is more efficient. It is not wasteful.