If you want to look at the mechanism that resistors limit current as being because they are converting energy to heat, then it is probably reasonable to think of reactive elements in a similar vein: they all limit current by converting energy from electrical to some other form, be it heat, an electric field, or a magnetic field. The difference is that the process is reversible in a reactive element.Not sure, but I think the OP is referring to amount of wattage dissipated. Resistors limit current by converting energy to heat, Reactance limits current by other means, making voltage lead or lag current. Both drop voltage, only one creates heat and uses energy, while the other prevents the flow of current through phase shifts. This only applies to AC though, not DC.