Hmmm... most basements I've seen aren't part of the AC envelope of the home.
$/$ a HPWH has a much better ROI than evacuated tubes. For most areas they likely use about the same electricity too. A friend here in NM had a evacuated tube water heater installed ~10 years ago or ~$7k. She depends in resistance backup when there isn't enough sun and it uses a pump to circulate fluid so it likely only reduces the electric consumption vs a standard water heater by ~70%... roughly the same as a HPWH but >4x the cost.
Interesting, around here houses have full basements and are usually finished. Given the frost line, there is little additional cost to go the extra 2 feet down to make a basement vs crawlspace.
Since this had me wondering, heat pump water heater is way better than straight electric, but how does it measure up when paired with a furnace?
At a COP of a bit over 3 in this area, the $/BTU is that same for electric vs natural gas. Standard gas water heater is ~65% efficient.
100,000 BTU at a 3.7:1 COP, is 27kBTU of electricity and 73kBTU of ambient heat. 73k ambient heat requires 91k natural gas @ 80%. Total energy of 118k BTU. Cost wise, 27k BTU of electricity is 8.6kWh at $0.11 or $0.95, Natural gas is around $1/100 kBTU so $0.84. Total cost $1.79.
If you have a 95% efficient furnace, then it would be 33kBTU electric, 77kBTU gas, $0.95 + 0.77 = $1.72.
Compare to 100kBTU at 65% (standard power vent gas water heater), total gas usage is 149kBTU or $1.49.
For completeness, the straight resistance heater would be $3.22 .
If one has an electric water heater, the heat pump type is definite winner. Depending on exact climate and utility prices, it can be break even or favorable vs a gas water heater(offsets AC in summer if in conditioned space).