It sounds like you are claiming that a heat pump cannot be sized to meet the kW requirements of a given structure. It might not always be the wisest economic de

It sounds like you are claiming that a heat pump cannot be sized to meet the kW requirements of a given structure. It might not always be the wisest economic decision, but you can certainly install a larger capacity heat pump to meet whatever kW rating you would get from a given furnace. Consider the large systems used on office buildings or datacenters which greatly exceed the capacity needed for a normal home. It is true that a given insulated structure will have heat loss varying based on the differential between indoor and outdoor conditions. This is a power curve, i.e. a certain kW rate of energy loss for given conditions. The rate will increase as inside and outside conditions diverge. But for anticipated conditions, it is a finite value you can use to plan your system. This is what people mean is "just sizing": Install a system with a sufficient kW output rating to support your desired indoor and outdoor operating conditions. You would size it to exceed the real loss rate of the structure, so that you have head room to increase the differential within an acceptable recovery period.