Ok fair statement. Let's take a look at what it takes to 'make' 100,000 btu's of heat.
An oil boiler at 80% efficiency (modern boilers when new or right after they have been vacuumed clean) will give you .8 * 137,000 = 109,600 btu's. So to make 100,000 we would need ~ .9 gallons of oil. If you...