Are they the same and please explain

Ihope you find the answer

If the heat engine is a perfect carnot cycle engine, thenefficiency = (t2-t1)/t2   where t1=temperature of cold reservoir ( ° k) = 135            t2=temperature of hot reservoir ( ° k)   = 325thereforeefficiency = (t2-t1)/t2 = (325-135)/325 = 0.5846 = 58%  note: this is the theoretical maximum efficiency of a perfect heat engine.   real-life engines do not achieve this value.

Your answer would be the sun 

An em wave does not require a medium, while a mechanical wave does.