Storage heater are closed devices. The light does not escape and will be turned to heat when it hits the walls of the device. Even if it did escape it would be turned to heat when it is absorbed by the walls of your house or your eyeballs.
So if I put a tungsten lamp inside a closed box it instantly becomes 100% efficient? Brilliant, fantastic.
Winston, stop bothering with this forum, get typing your thesis.
Now is your chance to get your name in Scientific American.