*-Water is always more pleasant than air as a heat carrier and a water heat pump is actually never less efficient, the only disadvantage is that installing underfloor heating is a bit more expensive than just air ducts (which you already have anyway because of controlled residential ventilation). So rather an idea of the developers to reduce costs than something to increase comfort. Another advantage of underfloor heating is that you can basically switch the heating more easily - that is, install/add a completely different heating system that then simply heats the water.
Apart from that, separating heating and ventilation also has the advantage of separating the devices (failure, configuration, for example).
If you have a party and need more ventilation, with separated devices you do not affect the heating system, for example.
Otherwise, I would only use an exhaust air heat pump for additional hot water supply, never for heating. Because a heat exchanger (enthalpy heat exchanger) can recover a real majority of the heat energy and moisture, and that without significant costs.
The missing energy can then never be obtained from the heat pump or the exhaust air in too cold weather.
I have, with controlled residential ventilation + enthalpy heat exchanger and water heat pump, currently about 190 sqm of heated space and ~60 sqm of unheated basement rooms (but within the insulated envelope, so it never gets really cold there through heat transmission, minimum 17-18°C), an annual energy consumption of ~1600 kWh for heating AND hot water. Energy standard according to the current energy regulation is, by the way, probably the minimum (formerly KfW 70 according to the 2009 Energy Saving Ordinance).