I am not too sure what you mean in your second paragraph. However, why we can't have heat engines with efficiencies of 100% can be understood as follows
First, we need to consider the second law of thermodynamics
`The entropy of the universe increases in the course of any spontaneous change'.
With a heat engine, we need to think about the system and its surroundings. If we remove the cold sink from our heat engine and assume that all of the heat extracted from the hot source is converted into work, then the entire change in entropy is $dS=-dq_{\text{hot}}/T_{\text{hot}}<0$, which is a violation of the second law, where $dq_{\text{hot}}$ is the heat extracted and $T_{\text{hot}}$ is the temperature of the hot source. If we now include the cold sink, the change in entropy becomes $dS=-dq_{\text{hot}}/T_{\text{hot}}+dq_{\text{cold}}/T_{\text{cold}}$ and considering the second law must be $dS>0$, and
the energy avaiable for work is $dW=dq_{\text{hot}}-dq_{\text{cold}}$. For a change in entropy to be positive, the minimum amount of heat that must be discarded into the cold sink must be such that $dq_{\text{hot}}/T_{\text{hot}}=dq_{\text{cold}}/T_{\text{cold}}$, which gives for the work $dW=dq_{\text{hot}}\left(1-T_{\text{cold}}/T_{\text{hot}}\right)$, which gives for the efficiency of the conversion $\epsilon=\left(1-T_{\text{cold}}/T_{\text{hot}}\right)$, which is Carnot's formula.
To conclude, for there to be an increase in entropy, our heat engine must have a cold sink where some heat can be discarded to provide a positive contribution to the total change in entropy. We can think of this as a sort of energy tax that the universe takes when converting one form of energy to another. And since we can not find a cold sink at absolute zero from the third law, we can not have an efficiency of 100%.