The distinction is that there is not overunity, which is an oxymoron.
You can't have "more than everything" basically.

The difference is to know the difference between efficiency and COP.

Efficiency is total in vs. total out. It will always be 100% or under in an open or closed system...doesn't matter. BOTH systems contribute to entropy overall.

COP is OPERATOR input vs. total out. Total out CAN be more than operator input, which does NOT include environmental input that the operator didn't pay for so a system CAN have over 1.0 COP.