Regardless of the reason, deliberate targetting, accidental "drive by DDoS" or bad configuration, the question that remains is "Why is the heating dependent on being online?" It is completely reasonable if the heat system every so often "phones home", so report on usage, but it shouldn't actually stop working, if the network connection isn't available. You can blame, DDoS, hackers, network outages, the Russians, I do…
Not sure why this is controversial. Boilers have an on/off switch, and when your company manages a large number of buildings, you automate and centralize on/off for efficiency's sake, no?
In essential systems you have to build for robustness over efficiency.