sorry but i am in the “why” camp, heated seats are a relatively new thing and personally i have never used them on the cars ive had that had them i was more interested in clearing the windscreen than having my bum warmed. hardly a deal breaker.
Heated seats not exactly new, I had them 30 years ago on an old 2nd hand jag, I know that was premium when new but it was 8 years old when I bought it, I also had them on a “96” rover, run of the mill car plus I’ve had them on others over the years, a car costing 40 grand not having things like this is just a rip off!