Welcome,
You calculation for an 80# load at l/360 would only allow a 12' span for Douglas Fir joists.
Not sure why you are using 80# for your calculations. Live load should be 40 and dead load should be 20.
Your plywood idea for routeing the pex tubes would be of no structural benefit to the floor system, not to mention how much extra work that would be. There are subfloor panels already routed for pex which are approx. 1-1/4" thick to begin with. They would be installed directly to the floor joists. I'll post a link at the end for this type of installation.
I wouldn't bother to pull the 1x12s just to T&G them. You sould just pull them up and use the system I described above.
Have you looked into installing an under subfloor type of pex installation?
Normal pex radiant heat tubing installation over a wood subfloor usually goes like this:
- 3/4" subfloor plywood or OSB is attached to the joists by construction adhesive and screws.
- pex tubing is then attached to the subfloor by u-clips at the required spacings
- Tubing is then covered with either a gypcrete or cement based self leveling material to a depth of 1-1/4" high from the subfloor.
- An uncoupling membrane such as Schulter Ditra is then installed
- Tile covering can then be installed as per Schluter's installation specs.
There is probably another 3 or 4 ways to do this type of install, but the above spec is by far the easiest in my opinion.
No matter which method you decide on, if it's going over the subfloor be prepared to deal with excessive transition heights to abutting floor areas.
Here's the link to a prefab structural panel pex installation:
http://www.warmboard.com/wp-content/uploads/2007/03/install_guide_102610.pdf