I think there are a few major tier-1 automotive suppliers who developed EV heat pumps.My two cents: I bet that they did not use a HP because as every automakers, Tesla relies on OEMs for many, many parts including AC. And as on ICEs a heating source is not required, AC heat pumps are cooling only. Tesla had to use these HP. as it was probably much more expensive to make an OEM develop a dedicated reversible one. This may change in the future with growth of EV market. A reversible heat pump would for sure lower a lot energy drain when heating the car in cool (but not freezing) climates.
Small series are costly for an OEM part, and 200k/year is a small serie in the automotive industry. Remember, even for the Model S wheel selectors, Tesla had to reuse the ones from Mercedes.
Now when it comes to heating the battery pack. A heat pump is more efficient than a battery pack. The efficiency is lower on cold temperatures, but will generally still stay better than a resistor. BUT, the heating power will be also very low. For instance, a 3kW resistor will produce 3kW of heat whatever the conditions. A 1kW heat pump may generate 4kW of heat at 20°C, 2.5kW at 0°C and 1.5kW at -20°C (numbers are illustrative only). Wich means, that at -20°C, it's still slightly more efficient than a resistor, but the heating power is very low. And thus, initiating a battery charge will be super long.
The best world would involve both a reversible heat pump and a resistor. The resistor costs virtually nothing, but it adds some complexity to the wiring and design.
So the reasons why they do not have a reversible heat pump are:
1) This is not a standard OEM part as the ICE cars doesn't have one.
2) A resistor is still required, which adds to the overall complexity.
Cheers!
EV向け空調システム用ヒートポンプシステムの最新動向 - 自動車業界調査レポート【オートモーティブ・ジョブズ(AJ)】
(Japanese article, please use Google translate to read in English)
Toyota is using one that works @minus 10C in 2017 Prius PHV (two years ago). Also I can see names like Hanon, which I believe Tesla is also purchasing current A/C from.