All the parts of a 410 system must be built to handle the higher working pressures. That makes it more expensive. Leaks that happen because of higher working pressure will reduce system efficiency over time.
Comparing the heat exchanger size and design of 410 vs 22 is disengenuous - you could have just as easily (and more cheaply) built more capable heat-exchangers for r22 systems.
I'd like to see a comparison (real dollars spent by real home owners, real dollars saved over time, etc) if someone takes a 15 to 25 year-old R22 system that needs a recharge and instead of replacing it with a new r410 system, charge it with R290 (propane).
R410 effect on ozone is nil (that is true) but as a greenhouse gas, it's not that good. R410 will be phased down in 10 or 15 years, probably will be replaced with r600.
Again, from a carnot-cycle point of view, and from real-world working pressures and compression ratio analysis, there is no difference between the two systems. If you replace a small A-frame r22 with a larger N-frame R410, you can't say that your increase in system efficiency has anything to do with the r410 circulating in the lines.
And again I ask -> does the use of ECM motors (plenum fan, condenser fan) get factored into SEER ratings?