"Thermodynamics" is singular :) As for the numbers, my AC's manual shows COP of 3.71 for heating and 3.13 for cooling.
So you are spot on, in winter temperature deltas are larger, and efficiency goes up.
> "Thermodynamics" is singular :)
> plural in form but singular or plural in construction
(https://www.merriam-webster.com/dictionary/thermodynamics)
I think American and British English treat words like this differently.
Those high COPs are probably for relatively small temperature deltas. Heat pumps get _less_ efficient when the temperature deltas are larger. See page 18 of the manual linked below for an example. As the temperature gets lower, the heating COP gets lower. The same should be the case with cooling (higher outdoor temperatures lead to lower COPs), but the data is not presented in the same way.
https://backend.daikincomfort.com/docs/default-source/produc...