Giving a COP a percentage, setting it next to a gas furnace’s combustion efficiency percentage, then trying pretend these percentages compared to each other means anything at all is complete bullshit. Furnace heat requires a flame and a fan. Unless the price of the combustible gas is very incredibly high, running an air conditioning system in reverse to heat a home is massively unaffordable. Think of the difference between a tabletop fan and a window shaker a/c unit. The fan can run on a circuit powering many things, the window shaker pretty much needs its own circuit. A heat pump will work alright, yet still expensively, in places like Key West or Cabo San Lucas but the people of say Duluth Minnesota just aren’t rich enough to take this idiotic sack of garbage posing as an informative article seriously.