Blank canvas, steel sided 40x60 pole barn. Thoughts on insulating, electrical, heating???

Johnny Mac said
Floor is not poured. Still dirt. I'm not sure what you mean though, the pex water lines? Or something else?

I believe there is special tubing. I'm not up on the latest. If at all you can, in floor heat is a VERY desirable system. Some guys have simply used a hot water tank "as a boiler." There are many options including heat pumps and wood fired