Typical AC units reduce humidity when cooling. They also create a draft. The combination of those two makes sweat evaporate much more quickly which “steals” heat from your body. This is why 25°C in an air conditioned room can feel very cold when you enter it dripping with sweat.
Another factor is that the thermostat is usually not placed directly under the AC. To cool a room down to 20°C at the thermostat the output of the AC has to be much colder. When warming it’s exactly the opposite.
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