I have a new pool that has a Hayward HP21404T 144K BTU heater. While it works great, I did some research, and I would definitely look at the AquaCal line of heaters. The SQ225 is 10db quieter than either the Hayward, Pentair, or Jandy, and it efficiency is quite a bit higher (6.5) when compared to Hayward (6.0), Pentair (5.8), or Janday (5.8).
So, for about the same price you get a heat pump that is both quieter AND cheaper to run. Just my 2 cents.
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