I honestly thought I'd read that the heater in the S does utilize a heat pump, and has resistive heat as a supplement for when it's too cold for the pump to be effective. Is that definitely wrong?
I haven't seen it shown anywhere in the official documentation, nor have I taken a look at the plumbing (yet), but I suppose it's possible. The range hit from heat many people indicate would seem to suggest that it isn't a heat pump.