This is the Canadian Zuba Central Air-to-Air heat pump made by Mitsubishi Electric. Its based off the same technology as City Multi, and can heat with COPs over 1.0 at -30C (-22F). The design day for the area of the install is -18C (0F), and the unit is supposed to have a COP over 1.8 at that temp.
This install is a small cottage, the existing heating source was electric baseboard heaters and this was a full retro with full new metal. HL calc came out at 36,000 BTU, and the 3 ton Mitsubishi unit puts out 40,000 BTU in heating. The heat pump should be able to carry 100% load without the electric backup heater ever firing.
All the bends were done with a tubing bender, there are 3 welds on the whole system.