New construction in Philadelphia area. The builder is providing the following in a 2600 square foot home:

* 2 American Standard high efficiency (90 AFUE/60 MBTU) gas forced air
* 2 American Standard 2 & 3 ton 13 SEER air conditioning units
* 2 thermostats

There are a number of upgrades available such as Accuechange energy recovery ventilator, humidifiers, upgraded SEER A/C, multispeed furnance, variable speed furnace, you name it.

Would you consider any upgrades and if so what?