https://www.daikin.co.uk/content/dam/dauk/document-library/d...
SCOP is at 5.15 and that's a seasonally adjusted value. So over the entirety of the winter the unit is expected to deliver 5.15 units of heat for each unit of energy. The unadjusted COP is 6.27. For this unit operational limits are listed at -15C/5F and I think there are units that go quite a bit lower. I haven't looked at that much as -15C is plenty for us. And this is with air to air. With air to ground much higher efficiencies are possible.
For cooling it's even better, with the equivalent SEER at 8.75. The improvements have been so good that the efficiency scale is already at A+++ because the A standard has been so exceeded.