Curious,
For a large office prototype model, 20 stories, 38% fenestration ratio, climate zone 5A. I've modelled two scenarios one with a Window U-value of 4.24 and the other with U-value of 2.04 - holding SHGC constant at 0.65 (I know this wouldn't normally be the case but I wanted to isolate for U).
The heating load dramatically decreases, however cooling load marginally increases, and there is actually more heat gain on the windows in the winter months.
Is there a logical basis for this?