> Air conditioning is energy inefficient while heating technically starts with a 100% conversion efficiency. This is a common misconception. AC is far above 10

> Air conditioning is energy inefficient while heating technically starts with a 100% conversion efficiency. This is a common misconception. AC is far above 100% efficiency because it moves heat rather than creating it. Maintaining a 30 degree temperature difference (say 40->70F) using traditional heat is far more energy demanding than air conditioning from 100->70F. The difference is big enough that HVAC costs in a scorching desert climate like Dubai are lower than much of northern Europe. Heat pump based heating moves heat like AC, but efficiency drops the greater the temperature difference between inside and outside. Most cold climates are too cold for heat pumps to work for much of the year. On the other hand even the hottest climates don't have a temperate Delta of more than 40F inside to outside on the hottest days. So air conditioning is still in the efficient heat pump operating band.