Are you implying that a heat pump making heat doesn't work as hard as it does in cooling???
"Good" air to air heat pump in cooling = ~20 SEER
"Good" air to air heat pump in heating = ~2.4 COP at 17 degrees
"Good" geothermal heat pump in cooling = ~30 EER
"Good" geothermal heat pump in heating = ~4.5 COP with 50 degree water
What I'm saying is that... depending on your utility cost, standard air to air heat pumps can compete against natural gas on cost. Geothermal heats ~2x as efficiently as a "good" air to air heat pump, and typically doesn't require axillary heat like an air to air unit does because it never has to go into defrost mode, and it's overall capacity never falls off that much from nominal.**
And that's just talking the heating side... not the fact that you're cooling side is now 50% more efficient than a standard air to air condensing unit.
** - obviously dependent on climate and a host of other things. But you would do better to use a small gas fired boiler on your geothermal loop to add heat to the water loop than to burn it directly into the air.