When I select multiple HEIC files in Lr Classic 10.3 and choose Edit In>Open as Layers in Photoshop I notice that Photoshop (22.4.2) opens but the HEIC files don't appear in Photoshop. However, doing the same with other file formats (raw, TIF, jpeg) works as expected. Including even a single HEIC file among other file types selected will not allow the Lightroom Edit In>Open as Layers in Photoshop to function as expected (no files appear in Photoshop).
When I select the same HEIC files in Bridge and choose Tools>Photoshop>Load files into Photoshop as Layers I get the expected result.
Lightroom Classic version: 10.3 [ 202105281559-8dc50eb4 ]
License: Creative Cloud
Language setting: en
Operating system: Windows 10 - Home Premium Edition
Version: 10.0.19041
Application architecture: x64
System architecture: x64
Logical processor count: 12
Processor speed: 3.1GHz
SqLite Version: 3.34.0
Built-in memory: 16191.3 MB
Real memory available to Lightroom: 16191.3 MB
Real memory used by Lightroom: 1340.6 MB (8.2%)
Virtual memory used by Lightroom: 1923.4 MB
Adobe Photoshop Version: 22.4.2 20210602.r.242 a4f6042 x64
Number of Launches: 98
Operating System: Windows 10 64-bit
Version: 10 or greater 10.0.19041.1023
System architecture: Intel CPU Family:6, Model:14, Stepping:10 with MMX, SSE Integer, SSE FP, SSE2, SSE3, SSE4.1, SSE4.2, AVX, AVX2, HyperThreading
Physical processor count: 6
Logical processor count: 12
Processor speed: 3192 MHz
Built-in memory: 16191 MB
Free memory: 10368 MB
Memory available to Photoshop: 11929 MB
Memory used by Photoshop: 70 %