Ah, yes, Carnot's Theorem. Of course you are right, but consider this:
Warhammer
Fantasy has frankly impossible machines and technology that should/cannot work IRL, but do on Mallus. It has been discussed before. The airships, the steam tanks, the gyrocopters which - again - run on steam power yet can fly ridiculous distances and with enormous payloads up to and including wholesale bombing bays. Let alone what the skaven get up to. Alcohols which are not just XXX, which implies around 100% alcohol content, but XXXXXX and can even in some cases cause regenerative healing effects depending on the brew. Outright magic and all that implies. An entire classification of dwarf runes specifically meant for machines/engineering. Metals that include not just bronze, iron, and steel, but truesteel, silverine, gromril, obsinite and so on. Warp portals that have been opened on the polar ends of the planet for thousands of years, entities which live in an entire other dimension which can be altered and changed depending on what people
dream and
think of them. Literal reality itself on Mallus can change due to thought given enough time, a blade can become holy if thought so and blessed, and faith can outright cause impossible feats. There is an Ancestor God of Engineering, even, from the dwarfs.
Carnot's Theorem may be applicable IRL and relied upon. But this is Mallus, where the alcohol is better, the machines can go in different ways, and the alcohol vapor engine is a bit better than the steam ones that were previously in use in the doomspheres. Much of Warhammer Fantasy is grim, and dark, and positively medieval in several cases. Pretty ground in reality, in some places. But in the case of engineering? You can have your
clockwork lightning powered metal horses and your
impossibly complex steam tanks and plenty more.
Including a more efficient and powerful engine that runs on the runoff from the Bugman's Brewery - creators of said impossibly XXXXXX dwarf alcohol.