In the case of a power supply, it converts wall voltage (high V AC) input to a lower V DC output. The switching and rectifying circuits use part of the input energy to do this work. This part used by the PSU to do the conversion ends a up as wasted heat. This is why some PSUs have more efficient circuits that reduce this loss, but in the macro world, nothing is 100% efficient when you change states, so we always pay a price to do useful work and this energy used ends up as heat. The electrons don't disappear, they have to overcome electrical resistance, etc in the switching circuits and this is the energy lost by the power supply which is released as heat as in the circuits get hotter than ambient, and radiate this to the surroundings.Do please enlighten us how a 500w PSU can only output 500w yet can take in as much as 575w from the wall (based off the minimum spec for 80 plus rating which starts at 85%) where oh where have these electrons magically dissappeared to?
This portion of the output sent to the CPU gets fully (99% +) converted to heat in doing the computations by the CPU. There is no other form of energy being released.
That's why I asked, where do you think the energy ends up? It has to go somewhere as it sure isn't being stockpiled somewhere in the CPU.
The CPU for example does not radiate EM waves (light emission, radio waves, etc), does not produce sound energy, does not store any energy over time, as in no potential energy being stockpiled anywhere, not doing mass creation, etc.
TDP is a an estimate of what a user should plan for to properly cool a CPU. It should not be taken as what a CPU is using at any point in time, so saying that a CPU can use more than the TDP or less has nothing to do with what happens to the energy.

