It is a correct statement on the time clock!
A tungsten load has a lot higher inrush current, cold about 10 times more then hot.
For example a 100 Watt, 230 Volts lamp has a very low resistance when cold. (42.9 ohms) Just measured with a calibrated ohm meter.
When the filament is hot the resistance increases considerably. (about 529 ohms.)
A resistive load, like heater elements, don't change much in resistance value between cold and warm.
From memory the 3 kW 230V hotwater element is about 17 ohms (cold) It may increase to 19 ohms when hot.
It explains also why most lamp filaments fail at switch on, because of the large initial current flow which shakes the cold filament apart + the thermall stress shock on top of that as well.
