Said it before saying it again. The amount of heat you need to extract out of the ground is the same with either system, the DX now has to do it with much lesser amount of pipe and pipe surface area.
That means that the ground cannot keep up in transferring enough heat into the pipe. In order to work at all, now the refrigerant has to get much colder to increase the delta T between ground and pipe, resulting in much higher refrigerant pressures and less efficiency. I would argue that the ground around the loops drops actually way below 32F.The test conditions do not account for that reality and actually favor DX. The published COP actually paints a nice picture than the much colder sub 32F ground temps will render in the installed system.
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