Efficiency of heat pumps are roughly the same for heating and cooling (the only difference is which side you measure from -- the hot side gets the electrical po

Efficiency of heat pumps are roughly the same for heating and cooling (the only difference is which side you measure from -- the hot side gets the electrical power input counted in its power). The reason EER is so high is that they used absurd units for the heat flow (BTU/h = 0.3W) so you need to divide EER by 3.4 to get the actual efficiency in unit per unit.