Bzb
Whilst I don't disagree with the basic physics, you need to factor in other variables. Does the boiler efficiency change depending on the temperature of the water it is heating for example?
You also need to include, for example, the transfer characteristics of the heating coil in the tank, and the thermal loss from the pipes feeding the hot tank.
I am not saying that it necessarily changes the conclusion you have reached in practical examples, but I am sure that it would be possible to design a system that had the necessary characteristics to obey the plumbers statement.
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