Return water temperature is the design variable
A condensing boiler recovers latent heat from the flue gas by condensing water vapour out of it. That only happens when the heat exchanger surface is below the dew point of the combustion products, which in practice means return water below about 130 °F, and efficiency keeps climbing as it falls further.
So the design question is not which boiler, it is what the return water temperature will be across the season. A system built around 180 °F supply and a 20 °F drop returns water at 160 °F and never condenses. The same building on a lower-temperature emitter with a properly configured outdoor reset can spend most of the season below 120 °F.
That usually means larger emitters, or radiant, or both. It is a distribution decision dressed up as a plant decision.
