The most comfortable I've been in winter is with buildings that have in-floor radiant heat. It would almost be worth living in an area with severe winter as they are a that nice. If the area you are in gets cold, it would be 1st priority for me. I'll be remodeling my bathroom and I will be adding electric heat under the tile - set it to come on a few hours before I get up in the morning - heaven!
For cooling, multi-zone mini-splits are hard to beat. Per room control. Most of them are variable speed so they are exceptional at dehumidification in the summer. The heat pump capabilities on them are also tend to be significantly better than traditional HVAC systems. I've added them on to a few rooms and my garage; if I ever build another home or have to do a significant remodel/replacement of an HVAC system I will go with mini-splits. Also no ductwork in unconditioned spaces. If you do go with traditional HVAC and are going to have ductwork in traditionally unconditioned spaces like an attic, look at the recent trends in treating traditionally unconditioned spaces like attics/crawl spaces as condition spaces - there have been a lot of advances in insulation, ventilation, etc.
Finally as many others mentioned, if you are building a new home it should be a tight home (tight from air infiltration/leakage) so a heat recovery ventilator is a must.
An excellent YouTuber to peruse for lots of great ideas on how to improve on home building is Matt Risigner - I think he goes by The Build Show. There are lots of TV shows and people on YouTube pimping building advice but he's pretty approachable to even those not familiar with construction at all, and I haven't seen him hand out what I would consider off the wall or crazy advice - but he still will push the bounds of what is considered best practices in the industry.
Upgrading the right materials for your home can have a HUGE impact. A couple years back there was that major hurricane in Florida and there was the house that the homeowner spent about 20% more on and his survived, and all this neighbors for blocks were literally flattened. Even if you don't have major storms to worry about, well built homes are significantly more comfortable, healthier (I recently had a mold issue due to inadequate ventilation), and could even save you money on heating/cooling.