I built a new house 5 years ago with two dual-fuel systems with a 95% efficient furnace for the lower level and an 80% for the upper level. The heat pumps are both 19 SEER. At the time, I made a spreadsheet showing that the heat pump was always cheaper than the furnace at the then-current utility rates. (Assuming that the temperatures didn't get so cold that the heat pump couldn't meet the required output.)
I hadn't reexamined the cutover points again until now. In those five years, gas prices have gone down while electric has gone up (at least in Virginia). At my current rates, for the 80% furnace, the break-even point is 41 degrees, and for the 95% furnace, it's 63. Time to reprogram the thermostats!