The non-engineer description. When you release compressed air, it cools - or better yet, when you have a gas compressed into a liquid, and releasing it from compression turns it into a gas, it cools. Did you ever feel one of those whipped cream cartridges, or an air gun cartridge, or the valve on a propane tank as it's being used - nice and cold. That's basically how A/C works. A compressed liquid refrigerant is released into coils where it expands into a gas ( evaporates). This causes the coils to get cold. Air is blown past the cold coils, and you have nice cool air coming out. The refrigerant is then compressed again into a liquid in the condenser coils, which gives off heat. Move the warmth from compression out of the room, via sea water through the condenser, and keep the cold from expansion in the room, you have an air conditioner.
Now if you reverse the system, and compress the air in the coils that you were expanding into when operating in cooling mode, the coils are going to get hot. Blow some air past them now, and you have reverse cycle heat. The other coils, that were getting hot when you were compressing into them are now getting cold because you are expanding into them. So you have to pump water through to heat them up.