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As you alluded to, when you use Ideal Loads Air Systems in EnergyPlus it applies all energy consumption to district heating/cooling. What you may be seeing in the difference between Ideal Loads Heating output variables and District Heating HVAC meter is the COP of the district heating. This can be set using the District Heating Efficiency input field of the EnvironmentalImpactFactors object.

You can read more details about Ideal Loads and District Heating in other posts here and here.