My 2 cents is that I've always thought of the term heel/toe very misleading.
I think Bass/tip or palm/tip more accurately describes what is often otherwise called heel/toe.
If you check out Thomas Cruz's books there nary a H T anywhere to be found ... its always B T.
There may be an actual stroke that involves the heel of the hand [ie hitting the drum with most of the hand raised off the drum and contacting with 'heel' only] ... but I don't use it and the use of the term heel when I think most actually mean palm or bass might actually encourage bad technique.
ps - nice to see actual technique being discussed again after a long drought
pps - I also rarely play with my feet ... so more accurate that way too