There is a problem with a couple numbers.
Efficiency is listed above as 25%. The 'best' sun is 1000w/m^2. The panels are rated at 132w/m^2, that is 13.2% eff. 13-15% is more real than 25%.
So, 13.2% X 1000w X 3 hours = 396 watts for 1 hour (or 1w for 396 hours).
Same as a large light bulb for a few hours. Not many BTUs.
With 40m^2, that is 15,840 watts for 1 hour. Still not that much.
(about 6- 1/2 of 100w light bulbs for a day)
With a electric cost of $0.20/kw-h, it would only save $3.20 a day.
A heating system only saves money in the winter. Maybe it would save $275 a year?
I can not imagine the system would ever save enough to pay for itself.
A solar heating panel is going to take up much less space, cost much less money, and work better.
A 50kwh flywheel would store about all the power a 3HP engine can make in 3 days!
I doubt there is one available at all.
If you are set on solar electric panels, use them for electricity all year instead of heat.
G-