I think the confusion when it comes to heat pumps lies in the word "efficiency". Heat pumps are never less efficient than resistance, even at sub-zero Fahrenheit. You're still getting at least 1 unit of heat for 1 unit of electricity, which is the best resistance can do. However, they do put out fewer BTUs as temps drop. So from the perspective of a person sitting in a car wanting to be warm, heat pumps feel less efficient than resistance because they take longer to warm the cabin when it's cold out.
I heat my house purely with heat pumps, with no backup resistance strips. I don't let the house get below my set point during the coldest months because it could be hours to bring it back to the set point (i.e. I don't use a nighttime temp and a daytime temp during Jan/Feb). But it holds the temps just fine. The rest of the heating season I do let the temps drop in the house at night.
That said, for a passenger car, by design you're going to want resistance heat for the initial warm-up in very cold temps then a heat pump to hold the temp, unless you don't mind freezing your lower body parts off for a while until the cabin temp raises.