None as far as I can tell. Some people I know here in Norway turn off the heat pump when the outside temperature is below -25°C, but those pumps were installed some years ago.
Good point, I did not think about the fact that the effeciency went down. But it seems to me (as a noob) that modern heat pumps specialising in low temperature conditions still can get around 2.5 at -25°, which gives you more than 10kWh of heating at 5kW, which is quite a lot.
