Air heat pump electricity price increased as of January 1, 2022

yes, of course you can do it that way. However, from an energy policy perspective, it doesn't make sense. Somewhere incentives have to be created to switch from fossil to electrified heating. So I do think that there will be a cheaper, capped, green heat pump tariff in the future ;)

I do think that there is a cheaper, capped, green heat pump tariff

1. Is heat pump electricity cheaper to produce so that it can be offered at a lower price? 2. If it is not cheaper in production, then who is supposed to pay for the subsidy?

Energy policy-wise, it doesn't make sense. Incentives must be created somewhere to switch from fossil fuels to electrified heating.

There is a CO2 tax on oil and gas as well as an emissions trading system for energy production. An additional greenwashed cap is not necessary.

From an energy policy perspective, it doesn't make sense. Incentives have to be created somewhere to switch from fossil to electrified heating.

But that is currently irrelevant. The cap serves to cushion social hardships and is temporary. It has nothing to do with climate targets and medium/long-term energy policy.
And in my opinion, it is harmful because it massively distorts price signals. If the cap is at 40 cents, any supplier can, for example, charge 60 cents and massively enrich themselves from the tax fund. The consumer doesn't care, they only see the 40 cents. They also don't need to switch providers if everyone charges 40 + x cents anyway. All the same.
Absolutely stupid and should apply for a maximum of one season.

Apart from that, no further incentives are needed for heat pumps, photovoltaics, or anything else. We already have massive excess demand, so there is no need to pour even more money into it. That only drives up the profits of dealers and craftsmen; the problem is availability. Vaillant currently 10-12 months for private customers, I was recently told.

Yes, it is basically the fuel discount 2.0. Now it just benefits a few more consumers, but mostly again the companies that don't have to make an effort to be better.

1. Is heat pump electricity cheaper in production so that it can be offered at a lower price? 2. If it is not cheaper in production, then who should pay the subsidy?

To drive the energy transition forward, incentives must be created. Production costs do not play a role in this. A heat pump costs much more to produce than a gas condensing boiler and is still heavily subsidized.

Green electricity has now become the decisive factor in this matter. The energy utilities (EVU) have to take care that it becomes cheaper.