Final answer:
A thermal machine can never achieve an ideal efficiency of 1 because heat engines cannot have perfect conversion of heat into work due to the second law of thermodynamics. There will always be heat transfer to the cold sink, even if it has the same temperature as the thermal machine.
Step-by-step explanation:
The efficiency of a thermal machine operating in cycles is given by the equation η = 1 - |Q₂|/|Q₁|. An ideal efficiency of η→1 could be achieved if |Q₂|→0, meaning that the heat transfer to the cold sink approaches zero. However, achieving this is impossible due to the Kelvin-Planck statement of the second law of thermodynamics.
The second law states that heat engines cannot have perfect conversion of heat into work. Heat engines are designed to convert heat into work, and they require a temperature difference between the hot source and the cold sink. Therefore, even if the cold sink has the same temperature as the thermal machine, there will still be heat transfer to the sink, and the ideal efficiency of 1 cannot be achieved.
This means that there is a minimum amount of heat that cannot be used for work, and any heat that is transferred to the cold sink is considered wasted.