In my opinion it is a very bad thing to tell other people what they have to take as useless crap and what as useful stuff.

And your argument is bad anyhow. What with the people who do not live in such dense populated areas? Why is heating reasonable, when it is possible to reinsulate houses in a way, that they don't need heating at all?
And of course you can live in a huge old villa, which is luxury and needs a lot of heating. There is no reason at all to assume that heating in general can't be as much luxury as car driving.
Therefore the first approach, to tax on environmental impact and compensate for regressivness is much better.

Der Amerikaner ist die Orchidee unter den Menschen
Volker Pispers