In general for any payback for residential AC, you're looking at either a full ducted system cheap as you can find with a SEER about 14, or a Mini-split system that conditions individual rooms that you're in.
Heating: in general a heat pump is about 3-4x as efficient as "electric" (resistive) heating. Radiant heating is awesome, but the install costs usually dissuade.
If you will be running more than two mini-split systems at once, I'd say the cost payback will probably never pan out even amongst high lifespans and should probably just look into the central system. Central will be the cheapest option for residential with ductwork room, because it takes about the warrantee period to make back the savings from the minisplits.
Most of my Cost analysis for Florida mind you, but for the City of Orlando requires a 7 year payback for retrofits, we use SEER 14 units, as the savings isn't there compared to the increased equipment cost for anything above it (SEER 12, 13, 14, 15, 16, 17, 18, 19 were studied two years ago, prices may have changed and regional variations).
I personally love mini-splits, as It can condition only the room I am in, are hyper efficient, it makes me feel like I am wasting much less and also is measuring the temperature in the room I am directly in and keeping it the appropriate temp, rather than measuring the kitchen when I'm in the bedroom.
The other main detail is making sure the system is properly sized for your building, use, and equipment.
That will wear down the units faster, minor increase unit energy usage from cycling on and off, as well as decrease comfort due to humidity buildup in these environments.
If you'd like me to go into a bit of detail on that front, PM me.