What if the floor level prevents the installation of insulating backer board?
If insulating backer board is not installed there should be insulation in the subfloor to assist the performance of the heating system. A 160 w/m system is perfect for a warm tiled floor on uninsulated concrete subfloors, but up to 30% of the heating will be absorbed downwards into the concrete slab without a thermal barrier such as insulating backer board.