I'd put the R2.8 in the walls as that can't be supplemented. More ceiling insulation can be added to later if you're concerned about the cost. R6 should pay for itself over R3.6 if you're centrally heating the place but that may take a long while.
Standard ducting insulation isn't great and creates inefficiencies. Higher R values are available if you ask for it.
Good insulation lasts a lifetime but a heat pump may only last 15 years so the yearly cost for a ducted system's presence is high before it's done any heating. Good installers are really important for ducted systems as it's complicated to balance airflows.
Oversizing heat pumps can cause problems. When cooling it may boost the relatively humidity in a room instead of reducing it. The unit may end up turning off and on instead of being able to run continuously as the minimum capacity the inverter can run down to is too high. A bigger unit's minimum acoustic ratings may be higher than a smaller unit.
I wouldn't install a heat pump until after the house has been built and you find out how much heating and cooling it could do with. Thermally broken aluminium, good double glazing and above code insulation means it'd be far warmer than the typical minimum spec new home.
Some new builds only include exterior facing walls with insulation and maybe the wall between the bathroom and bedroom and usually exclude the garage.
It's appalling leaving the internal garage wall uninsulated is still occurring. The heat exits out of the garage door and freezes the whole house.
Wherever the heat pump's outdoors unit is I'd put laminate glass and acoustic gib adjacent to reduce noise ingress. It shouldn't go where it'll disturb neighbours.