Masonry from Ytong 24 or 30 for single-family house?

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The basic idea behind the Building Energy Act and BEG is to save energy.
The heating load results from transmission and ventilation losses.
If these did not exist, no one would need a heating system or air conditioning.

The current draft law to convert all electricity meters to modern meters controllable by the network operator clearly shows the direction in which electricity and its costs are heading.

Heat pumps quickly reach their limits of economic efficiency with their annual performance factor.
At current prices, we are talking about an annual performance factor > 5,... comparing gas/electricity while gas prices are falling.

Especially the current legislative proposal to convert all electricity meters to modern meters controllable by the network operator shows where the trend with electricity and its costs is heading.

This has less to do with costs and much more with the fact that we are replacing controllable electricity production with fluctuating electricity from wind and sun, and the gas power plants currently fail as gap fillers. Then the only solution left is for the tail to wag the dog and we switch the consumers in households on and off ;)

At the current prices, we are talking about a yearly performance factor > 5,... comparing gas/electricity while the are falling.

No, we are not. I just checked briefly on the comparison portal. Electricity currently costs about 44c/kWh, gas 14c/kWh. Achieve a yearly performance factor just above 3 and that is absolutely no magic in new buildings.

By the way, for those who complain about the load-bearing capacity of aerated concrete, I wish you lots of fun when you want to install an awning or a somewhat heavier lamp on your ETICS facade at some point. Then you can talk about load capacities. But not with aerated concrete?
You just glue in wall anchors and that’s it.

Of course, you don’t hang loads on the plaster or insulation with an ETICS, but on the masonry.
You probably don’t hang your kitchen cabinet on the wallpaper either, but through the plaster underneath into the aerated concrete, right? Just save yourself such embarrassing statements.

Apart from that, an awning is ideally anchored in the ceiling cavity, not in the masonry.

The strength of the aerated concrete block, and thus the load-bearing capacity, decreases as the thermal transmittance coefficient increases. By the way, this also applies to the mass (= sound insulation). You can check this in the data sheet. Whether this is relevant for the individual builder can be discussed.

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even with the prices, you are just about matching the annual performance factor with gas.
Nothing is happening for new customers below 65-69ct/kwh.

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even with the prices, you are barely matching the annual performance factor with gas. For new customers, nothing happens anymore below 65-69ct/kwh.

Who actually is this new customer and why are their conditions so relevant?

I am an existing customer, like probably most people, just received the 2022 billing for heat pump electricity, I paid 16.7 cents/kWh and about 120€ basic fee. No price increase so far. The supplier has reduced the advance payment to 39€ p.a. My heat pump consumed 2100 kWh electricity in 2022 - a very warm year. Part of that was self-generated with photovoltaics. 195sqm, KF55, central ventilation with four people. In previous years it was about 10% more.

Currently, the basic electricity supply here is 43 cents, gas 18 cents. Factor 2.3. Heat pump still clearly advantageous.

For us, nothing happens anymore for new customers below 65-69ct/kwh.

Sorry, but I don't believe that. Two months ago it wasn't any better here either, but in the meantime everything has dropped significantly. Whether you should necessarily take a provider like Grünwelt again is questionable. But just take a look at the portals, the relevant candidates deliver nationwide anyway.