Ah this is school knowledge of thermodynamics: the smaller the delta the more efficient the heat pump. For human comfort look at the iso7730. Also the system is self regulatory with such low temps.
Heat pumps and furnaces behave very differently here.
For a furnace you’re talking fractions of a percent difference in efficiency across a wide temperature range so by far the most critical issue is total heat losses to the outside. A heat pump’s efficiency is far more variable making total losses to the outside less important.
First, sooner or later you have to replace your furnace with a heat pump. Second, modern furnaceses are condensing. Return temp should be as low as possible maximise condensing.
We agree return temps should be lower, but to determine how critical this is you need to out numbers on that. In steady state operation at maximum load a difference in return temperatures of 15f is ~1% efficiency. But steady state at maximum load is an extreme situation the average return temperature is well below that theoretical maximum thus an even wider difference is needed for a seasonal difference of 1%.
Redundancy is critical in areas that get really cold. That may eventually mean turning to hydrogen, but a backup gas furnace for a well insulated home really isn’t a major CO2 contributor. More relevant to the discussion it further reduces the impact of minor changes in efficiency or comfort.
As said, at some point you will likely replace your furnace by a heat pump. Then all investment to low temperatures will pay off. A modern gas furnace is no backup for a heat pump, as it also needs electricity. I would recommend a low tech solution like a wood stove for backup. I have one in my cellar. In case of a long power outage I would likely just install this through some open window and do some redneck stuff to make it airtight.