I am not sure I understand what they are proposing. If it is what I think it is, it is incorrect and does nothing for you. From what you put, they are wanting to blow cellulose and also use fiberglass batts? This makes 0 sense and not even sure how or why they would do that. Also r26 is a dream. The most you can possibly hit with that combination is an r20. I am assuming you mean they will blow closed cell foam first and then use r13 batts. That would be roughly 2.5" of closed cell foam and then 3.5" of batts, which gets you close to that r26, and also makes sense with the price you listed. However Do I think you should do this? No, I do not. You are FAR better to install rigid insulation on the exterior of your studs and use air tight sheathing instead of closed cell spray foams. Closed cell will seal up the stud bays and make them air tight, but it does nothing for thermal bridging and does not seal up places such as top and bottom plates. Also, the r26 they claim is only cavity space insulation values, and not clear wall value. Due to framing and thermal bridigng, you can expect to reduce that number by 15-20% for your clear wall value. Adding exterior insulation keeps your r value the same for the cavity, but increases the areas where you have an r1, whcih is at every single stud, header and framing member in your wall. For zone 5, here is what I find is the go too wall assembly that will perform extremely well, is cost effective, and does not rely on spray foams to seal things up. Assuming they have not framed the walls, then I would recommend as such: use Huber ZIP exterior sheathing with taped joints. This will give you an exterior air and water tight barrier everywhere on your wall, and not just in the stud bays. They omit Tyvek. Install 1-1.5" of XPS foam sheathing over the sheathing to give your shelf a thermal break and an r5 to r7.5 boost. Your r1 studs now change to r8.5 (if using 1.5" XPS) and your stud bays now change from r19/20 to about r27. Your whole wall average increases as you can see since you have higher r over your studs than before. This also continues to create an air tight shell. At this point, you can fill your stud bays with whatever you want and it will perform much better. I would still recommend a blown cellulose or fiberglass, however going with batts would also work, just not quite as effective. Air sealing if far more important than higher r value. Focus on this, and then put money into boosting the r value. Keep in mind, the more r value and air sealing you add, you can start to reduce other costs such as your mechanical system. You install a smaller mechanical system, which means lower upfront cost there (helps to offset added exterior sheathing) but more importantly lower heating/cooling costs for the life of the home. As for the ceiling, it is just as important as the walls. these need air sealed as well. I find one of the best and easiest ways is to have them do an "attic seal" with open cell spray foam. All they do is spray all penetrations where they come through the drywall in the attic. They only need a couple inches, and not over the entire ceiling, just at the penetrations. This includes electrical, plumbing, framing, etc. If you have can lighting, wrap them in some fiberglass batts and spray around them to form a cocoon. Cans are extremely leaky, even so called "air tight cans". After this, then BLOW insulation in, do not use batts. And r38 is very low. Blowing in thicker insulation is pennies per inch typcailly. Bump it up to atleast r50, better yet go r60. Invest in GOOD windows with good u values. Shoot for u values of .30 and lower. Consider windows with higher SHGC values (.45 and higher) on south windows if you have good overhangs. These sorts of tweaks typically do not cost anything. Bumping of values mentioned about can shift your "rule of thumb" HVAC sizing (I will say, rule of thumbs are completely inaccurate and you need to have a manual J preformed for your equipment, espeically if you increase r values) from 1 ton of heating /1000 sqft to about 1500 sqft. This means you can decrease your equipment by 1 to 2 tons easily. My home, which similar square footage in a higher heating zone 6 only needs 24k btu for heating, which means it costs about $45 in Jan to heat 3800 sqft. It cost me $16 to cool my home this last month with high 80s and low 90s daily with a set point at 72. It does not have much higher r values than I recommended above. infact its very similar given the different zones. But it has been meticulously air sealed and then r30 in the walls and r60 in the roof with triple pane glass. You are building a million dollar home. I assume your finishes, both exterior and interior are high end and quite nice. You would be doing yourself a serious diservice by not putting more money into the shell of your home since after all, that is what protects you and yours, and also is the ONLY place you can see financial payback. Its your money, but these are my proven recommendations to your questions. I am confident my recommendations will cost roughly the same as what they are giving you as an upgrade for your foam. Also eheck with local utilties, they may ahve rebates for higher performing homes. Around here, if you build to Energy Star 3.0 you can get up to around $6k back in rebates. Worth looking into.

I would not use the reflectix. I agree that it is poor in performance compared to the duct wrap as previously suggested. However, you know you are in for it again, unfortunately. How many times do you intend to do this? Two products I'd look at for replacing your current system would be a Rinnai Energysaver wall furnace and/or look at the minisplit heat pumps. No duct work. The interior evaporators will be mounted high on the wall and unless the whole first floor is under water you will not be faced with this hassle/expense/replacement. Stick with the top brands of mshp. Fujitsu, Mitsubishi or Daikin. I have Fujitsu's in my home as well as the Rinnai'. very comfortable and very efficient.

Baldloonie, Tks vm for your comment! My original think is to use this new installed HP as AC and heat in case the two old heating system faded out in the future. If the HP can't supply enough heat in the severe winter in the Northwest, it may no fully serve my original purpose. I read a lot of comment on this forum regarding HP and they claimed the newer model can generate enough heat even in below 32 degree. Is it true? Is there any HP user in the Northeast can share their experience?

You aren't comparing like products. The Lennox ACX and the Goodman are low end units. The RAND-JEZ a top of the line unit with more features such as pressure protection, compressor diagnostics, sound blanket. Equipment wise, that would certainly be my choice. But before you decide, I'm also wondering if a heat pump might be a wise move for mild weather heating. What are your electric & gas rates like?