If you're tiling the kitchen floor, heat that too. You spend more time in the kitchen than the bathrooms.
Forced air with heat pump for cooling would be nice for keeping the main house comfortable for living and sleeping, then think about a ductless system for the office area over the garage. This could easily be added any time later on.
Yea, you are right ideally if money was not an issue I would go forced air with heat pump, natural gas fireplace in living room, heated tiles in all tiled areas including kitchen, and ductless system above garage. That is the dream setup But I don't think I can afford that much and I think it would be overkill. The new gas fireplaces put out a ton of heat plus forced air plus heated tiles?! The force air system alone would be $15,000 to $20,000 when you factor in sheet metal/ducting, additionally framing costs, electric furnace, and heat pump. With force air to make the budget work I would have to kill the natural gas fireplace, ductless system above garage and maybe heated tiles in a few bathrooms.....not sure I want to do that.
I was thinking about not doing the forced air and having an inverter ductless system with 3 or 4 interior heads (one for above the garage, one in main living area, one in master bedroom, and one somewhere else?) The ductless systems are cheap compared to force air -> Airlux Ductless Pump
Also, it lets us have one outside unit while the 4 inside units can all be individually controlled.
One issue I do have with forced air is maintenance. I've been involved in three real estate transactions this year on homes less than 10 years old where heat pumps needed in excess of $1,500 in repairs (one had to be replaced, one need new coil, etc.).
Baseboards have a bad rep but in newer well insulated homes I don't think they are as bad as people make them out to be. Not as efficient as other systems but extremely economical install costs and maintenance (if any) and you also aren't heating the 3 bedrooms you never use