Cost and energy modelling
The work with the heat plan must reflect the local political interests. You can e.g. focus on energy independence, (local) emission-free heating, low-noise heating (no heat pumps in urban areas) etc. Other criteria can be included, e.g. local business development, green transition, (reductions of pollution), better cities to live in, fuel poverty, sector-coupling. The plan may have other (and stronger), underlying, purposes rather than defining why the heat plan process is initiated in your municipality.