heating via boiler-injected heat will be less efficient than using a boiler only unless you have a lot of cooling in heating season.
think about it, you burn natural gas to heat water, and then you add electricity (heatpump) to get that heat into the sapce from the water. If you just have aa boiler (and radiators let's say), all you need is natural gas. with the heat pump your natural gas consumption is a bit lower, but the electricity you need to add heat is more costly.
In addition all these little heatpumps sure are less efficient than one large heatpump, like a chiller. so your cooling cost will be higher. Again, if you have simultaneous heating/cooling this equation is different.
you really need to do an energy simulation with Trane Trace or some other professional software. We can't really decide that, especially without knowing more about the application.
I also imagine maintenance on multiple small heatpumps must be more costly than a few central devices.
You also could do a 4-pipe heating/cooling system with in-space fan units and a central chiller/boiler plant. the chiller could do heat-recovery if this is useful or can work as a central heatpump, keeping all your maintenance in one location. (of course, any in-space cooling will require condensate piping, filters etc.)
If you care about your client, forget about LEED. Those credits are skewed. If you use a gas-boiler, the base case is a gas fired system. If you use heatpumps, the base case is electric heat. so you magically always will get many more points when using heatpumps just because then you can use a much less efficient base case. LEED was developed by landscape architects and interior designers, not by people who actually know anything about buildings. It is a green building Mafia scheme, it is just about USGBC and all the consultants getting money for paperwork. there is no verification, you can submit anything you want. you can even a building certified that doesn't even exist (as long as the money you feed them exists). when we work on buildings over $100K goes to LEED fees (USGBC, consultants) and guess where that money comes from ? Exactly, from measures that would save energy. So in order to get LEED certified we have to spend less money on proper HVAC equipment.