When it’s running in reverse then it’s acting as an air conditioner blowing cold air into the house. So usually the heat strips are used then to reheat the air and prevent it from blowing cold air in the middle of winter. Not strictly necessary but most people demand it.
the aux heat comes in because their output is a multiplier. At 30F, perhaps they produce 4x the heat as the electricity put in. At 0F, perhaps they produce 1.8x the heat. This means the output declines with temperature, until eventually they don't produce enough heat to hold temperature. Enter aux heat.
Cold weather heat pumps help because they stay above 1x for longer, but you also wind up needing to oversize a bit.
Until it gets under 30. Then you can watch the power meter crank when auxiliary heat kicks on. And we only keep it 65 in the house in the winter.
Luckily I live in the upper Midwest, so it's only that cold for like 4 months. . . Pretty cool. P.r.e.t.t.y. cool