If money is not an obstacle, go with the Hi-E. Fast heat and 90+% efficiency. A hard-to-beat combination. Be sure to install or have it installed exactly as instructed, especially with regard to gas-line sizing and the condensate line. Condensation is very corrosive (low pH) and must be dealt with if it will come in contact with metal or even concrete. I once saw a customer's A/C condensation eat through 3" of concrete in 2 years.
Heat pumps are good for long-term heating where you don't need to heat a body of water very quickly, say a spa in 15 - 20 minutes or less.
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