A 100w heater could possibly draw a lot more than 100w when it comes on. I know that motors can do that. I have a sump pump in my basement that it supposed to draw around 800w but when it the motor actually starts up, that surge can be 1300w or more. (So I was informed by an electrician) So, I wonder ifthe same thing might happen with a heater. What is the capacity of the UPS? At any rate, it shouldn't cause problems with your UPS. The heater will only draw as much wattage as the UPS can provide. The heater will either run, perhaps at a lower wattage that the 100w it's designed for or the UPS may have a breaker on it that would kill the power to the heater. Basically it will either work or it won't but it shouldn't dammage the UPS.