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I certainly don't see how the minimal heat given off in the summer isn't immediately zapped away when the cold fall soil begins to lose heat from the surface and the heat transfers.
You know heat moves, not the cold, so heat in the soil will be the first to leave. It doesn't sit in storage space if there is 32 degree soil right above it.
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Ground loops are installed below the area's isothermal depth. That is the depth where soil temperature is nearly constant. This is a situation where the soil insulation above the isothermal line SLOWS heat transfer so seasonal changes aren't seen.
Soils are typically poor thermal conductors meaning they are insulators. Meaning a thermal flux WILL change the temperature below the isotherm. Meaning there WILL be heat added during months where heat from air conditioning is dumped. It IS significant since both rejected heat AND all the electrical energy moving that heat is dumped to the ground sink.
In the winter, the electrical energy used to move heat from the ground to the house also heats the house.
I realize heat transfer is invisible alchemy to most as it requires some math that is normally reserved for upper division math/science types. I hope I explained why dumping heat below soil isothermal depth is banking. Because a few raised hackles..there are a few exceptions like when there is significant water movement below the isotherm. Or when you are in a volcanic area. Like hot springs. These are trivially simple cases.