a while ago some people where talking about mini split geo systems and mitsubishi and another company came up
a couple people mentioned that they had talked to reps and it was in the works
well

http://www.mitsubishi-aircon.co.uk/default.asp?url=http%3A//www.mitsubishi-aircon.co.uk/mitsubishi_electric.asp%3Fid%3D155366

if these systems run like the P series it might be the best fit for allot of the commercial jobs out there
somthing like 40 independent zones running heat and cool at the same time off of 1 unit, cool stuff

here is some more looks like its only up to 20 something zones
http://www.bdt.co.nz/citymulti/od_g4_wy.asp
I dont think eer is fair for inverter driven units as they almost never are at full load
http://www.bdt.co.nz/citymulti/od_g4_wy.asp