My house panels are wired to put out 250 to over 300 volts. Poorly researched is an understatement. Not even considered is that modern inverters vary the voltage taken from the panels to optimize for peak power from the panels.
Actually it is not a good idea to have a heat pump in texas, because heat pumps do not provide as high a SEER for A/C in summer. When I bought my last system here almost 10 years ago, I got a 19SEER A/C/nat gas furnace whereas a heat pump had an AC SEER rating around 16.
I dunno in texas peak winter is around 57,000MW while summer is more and peaks at 67,000MW. So I would not be surprised if more northern states have a higher winter peak demand than summer.
I agree, the problem is how to fairly tax. No matter how the law is written, smart accountants will figure a way around the spirit of the law. Real innovation in the US is rewarded less in the US than innovative ways to game tax law. Maybe change it so patent protection in the US is only provided if the patent is owned by a US corp or US subsidiary, paying US tax on that patent's income? That way diverting fake IP expense to another country denies you the legal protection you expect from the US.