Heaters are on when the outside is cold and people are typically in warmer clothes – so a comfortable ambient is cooler so that folks don’t feel hot.
Air conditioners are on when the outside is hot and people are in less clothing – so a comfortable ambient is warmer so that folks don’t feel chill.
Also, both devices use a lot of power. It costs a lot to heat up things when it is cold and cool down things when it is warm. If there was a “perfect” setting for temperature, it would cost a lot to maintain it. So a compromise is slightly less heating when it is cold and slightly less cooling when it is warm and this saves energy.
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