Tidal heating of a tidally locked moon is relatively straight forward to calculate, even though details of its internal structure is hard to work out in the first place.
By contrast, tidal heating due to tides of a rotating body is much more involved.
These two processes aren't completely equivalent. For instance, for a tidally locked body, the heating depends on the eccentricity, with no heating at zero eccentricity. By contrast, a rotating body can very much experience tidal heating even when in a completely circular orbit.
As a naive assumption, a rotating body will still receive heating from the deformation caused by an eccentric orbit, with some additional heat added through the periodic deformation caused by the rotation. As such, a rotating body will always receive more heat than a non-rotating one.
Which has the obvious use case that one can obtain a lower bound for the tidal heating through a simple calculation.
But is this assumption anywhere close to the truth?
Or, to put it in another way, two scenarios of moons in identical orbits. One tidally locked and the other not, which experience more tidal heating?