Yes I've spoken to Polar Night before - they insulate the tanks really well and they store at a high temp. It is possible to charge the ground with heat during summer that you use in winter, though! Has some ecological risks, possibly. Nowhere near the same density of energy storage.
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Polar night are focused on storage for a few days or a week, so balancing between windy and calm periods.

That means they need enough heat pipes to recharge and empty the store that quickly, which would become very expensive if the store were a larger volume at low temperature difference.
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Inter seasonal summer-winter storage is a different market, where you can have more ratio of soil to less pipe. Even so, the ground loop pipes are often the most expensive part of a GSHP system.

Think its like lithium vs vanadium vs pumped storage - different tech for different storage durations.
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