In combination with a variable speed air-handler it allows a linear 100% efficiency down to 15F with the 2 and 3-ton units and 5F with the 4 and 5-ton units.
I just wanted to highlight one thing that isn't getting enough attention about heat pumps.
Efficiency vs performance:
Heat pumps are nice because, when the conditions are right, they produce more heat than energy they consume. (okay, they don't produce heat, but they bring it in from the colder outside. Heat pumps seem like magic!)
Wiki says it well:
When used for heating a building on a mild day, for example 10 °C, a typical air-source heat pump (ASHP) has a COP of 3 to 4, whereas an electrical resistance heater has a COP of 1.0. That is, one joule of electrical energy will cause a resistance heater to produce only one joule of useful heat, while under ideal conditions, one joule of electrical energy can cause a heat pump to move much more than one joule of heat from a cooler place to a warmer place. Note that an air source heat pump is more efficient in hotter climates than cooler ones, so when the weather is much warmer the unit will perform with a higher COP (as it has less work to do). Conversely in extreme cold weather the COP approaches 1. Thus when there is a wide temperature differential between the hot and cold reservoirs, the COP is lower (worse).
So, even though electricity may be more expensive, your heat pump might be introducing 4x the amount of heat into your house when compared to the amount of energy drawn at the wall. And this is why it's great for warmer climates (or geothermal because the earth's temperature is higher than the air in the winter)