Step 1: The statement refers to the efficiency of a heat engine, which is fundamentally limited by the laws of thermodynamics.
Step 2: The Second Law of Thermodynamics states that it is impossible for any heat engine to convert all the heat it absorbs into work — some energy must always be lost to a sink. This implies no engine can be 100% efficient.
Step 3: The First Law of Thermodynamics only deals with conservation of energy and doesn't restrict efficiency. Concepts like enthalpy and diffusion are unrelated to the maximum efficiency of heat engines.
Conclusion: The impossibility of 100% efficiency directly follows from the Second Law of Thermodynamics.