Yes, the H‘t value is better. From a distance, it seems exactly planned according to the H‘t value and not better. Effort was made to calculate the thermal bridges, possibly to save some expensive material/insulation. But it should then also be correct! Presumably, several houses were planned at the same time.
For classification: we also have 0.026 on the energy certificate, but including a 0.05 thermal bridge surcharge, i.e. probably better in reality. No one calculated the thermal bridges for us.
In the end, however, it does not matter. I think the insulation is sufficient; much more is rarely economical.
By the way, the values with the unit kWh/m2a are calculated using the usable area, not the living area. The area should also be stated somewhere in the calculations.
The heat pump should still be appropriately dimensioned and the hydraulics, especially the underfloor heating, well planned for very low consumption. But you already know that; on the other hand, you probably have no influence on it anymore. Possibly check later if valves/buffer can be removed again.
What you consume later, you will only know later.