burner vs heating element

burner and heating element both are nouns.

Word	Noun	Adjective	Verb	Adverb
burner	Yes	No	No	No
heating element	Yes	No	No	No

As nouns, heating element is a hypernym of burner; that is, heating element is a word with a broader meaning than burner:

burner: the heating elements of a stove or range on which pots and pans are placed for cooking
heating element: the component of a heater or range that transforms fuel or electricity into heat

burner (noun)	heating element (noun)
an apparatus for burning fuel (or refuse)	the component of a heater or range that transforms fuel or electricity into heat
the heating elements of a stove or range on which pots and pans are placed for cooking