I'd argue that running colder is a higher grade of heat. Both heat pumps and even gas boilers should really be run continuously, modulated by the outdoor temperature. This means that neither will cycle as much (Only when the required output drops below the minimum modulation.) - This is important because, aside from the wear of heat cycling a boiler every time it heats up and cools down, for a heat pump there's a large inefficiency during startup. There are a few other benefits such as reduced peak heat load which for a heat pump means less icing, continuous condensate production which means that the condensate pipe is less likely to freeze, continuous hot water flow which means that for an outdoor unit the pipes won't freeze. For gas boilers, the lower temperature also keeps it in the condensing region for longer, improving efficiency.
The other benefit is that your radiators remain a constant just-over-ambient temperature and your house remains a consistent temperature. I'd take that over piping hot radiators personally.
The issue for gas with doing the above is that fuel boilers are traditionally oversized, which means that they don't modulate down low enough, so they'll always be cycling.
For running cost, see below.
I don't know what the current gas price is as we're on oil, but I think you might have missed off the boiler efficiency. If we assume a boiler efficiency of 80%. (Probably generous considering most boiler installs.) the gas cost would raise to 8.75p/kW which brings the break-even COP to 3.1.
Gas is actually where heat pumps make sense, a well-designed ASHP should be able to achieve a SCOP of over 3.5 which will easily break even and that's not considering the PV benefits you've mentioned. For oil things are a little harder as oil is very cheap right now. (Although that depends on where you are in the country) The break even cost for us right now on oil is 4.2 which is GSHP territory, but who knows how fuel and electricity prices will change over the next year.
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Legionella has been mentioned a couple of times, it's worth pointing out that even when an ASHP is outputting a higher temperature, it should still be achieving a COP higher than a resistive electric heater would. Please see the following chart for a 65C flow temperature. (Which you'd only use once per week in order to kill the Legionella bacteria - In practice you'd see a substantially higher COP than this on average as you'd use a lower temperature such as 45C) The left chart is the COP (Efficiency) with outdoor temperature on the Y axis, compressor speed (Modulation) on the X axis.
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COP is affected by the design of the installation more than it is by the heat pump manufacturer. Consider this when looking at the very low installation costs of some companies.