Does bitcoin miner heat as much as a heater If someone want to heat a room or some water for a defined amount of time and without a worry about the sound produced.
Can a bitcoin miner be a good subtitute to a modern heather with the same power consumption ?
A device that consumes N watts of power (and doesn't output electricity or some other form of energy) will eventually produce N joules of heat per second.
Thus, if your goal is converting electricity to heat, every piece of hardware that consumes electricity is 100% efficient. It's completely irrelevant what happens with that electricity before it becomes heat.
Of course, you need to take hardware depreciation/maintenance costs into account.
Also of note: as heating devices, heat pumps have over 100% efficiency, as they simultaneously consume electricity (which is turned into heat) and move additional heat from a colder area to a hotter one.