I’m normally not a fan of youtube content in this sub, but I’m happy the sources for this video stand up.

If the govt had spent a bit more time thinking the policy through, it could have worked.
To get people on board with GS/ASHP, they need to be the same price, or cheaper, than gas. It feels very much like it was designed to encourage boiler manufacturers to make cheaper heat pumps.
But the lack of joined up thinking would have led to pretty much what Roger said, unless the UK manufacturers very quickly got cheap heatpumps out of the door.