I have no major disagreement with that ("the direction of heat flow is determined by force of numbers"). True enough, but incomplete. (Not force of numbers exclusively. Also energy level). You are also neglecting to address the fact that heat, as a form of motion or kinetic energy, may also be converted to some other form of energy entirely. At that point any "flow" of "heat" (in the form of sensible/measurable heat) comes to an abrupt end. The heat is gone having been replaced by the wheel