First off- the basic properties of the conversion of sound energy to heat, are independent of frequency. It is only that the principles that govern sound transmission, are such that lower frequencies require larger radiating areas (and larger enclosures behind) to produce the same transducer efficiency (acoustic power out vs. electrical power in) than high frequencies. Nothing is different about the basic behavior of "ultrasonic", "audible" or "infrasonic" sound, otherwise.
Secondly- any material that has sonic energy impinging on it, is doing one of three things:
- Reflecting it
- transmitting it
- absorbing it
If the energy is not being reflected back,, and it's not transmitting it to the other side- then it, by definition, is absorbing it.
Anything other would be violating the three laws of thermodynamics. And there's a reason they're called LAWS. Nothing in the known universe operates outside the three laws of thermodynamics.
Regards,
Gordon.