The exergetic efficiency depends on the energy efficiency, the source temperature and the

use temperature.
1 T0 / Tu

1 T0 / Ts
Where is the energy efficiency, T0 is the environment temperature, Tu is the use
temperature and Ts is the source temperature.
Hence for exergetic efficiency to be equal to unity, the source and use temperature should
be the same, and the energy efficiency should be equaly to unity. Even if we get the
energy efficiency to be unity, the source and use temperature cannot be equal due to loss
of exergy as exergy destruction etc. Hence the value of second law efficiency will always
be less than unity.