The regulation does not take the latent energy/efficiency into consideration. According to definition 6 of Annex I, Part 1 and definition 11 of Annex I, Part 2, the thermal efficiency shall always be measured under dry conditions, i.e. no condensation in the HRS, in accordance with EN308/ EN13141-7.
If a manufacturer has a product which exploits the latent energy when operating, the manufacturer is free to include technical specifications regarding latent energy in their own information documents.
Disclaimer: Please note that the European Commission cannot provide a legally binding interpretation of the EU legislation, as this is the sole competence of the European Court of Justice. Any remarks from the European Commission services are without prejudice to the position the Commission might take should related cases arise in a procedure before the Court of Justice.