BMW does a lot of this kind of shenanigans, not just with their heated seats. They also charge extra to unlock the horsepower of their engines. There are several performance levels which have the exact same engine with only a few different parameters tweaked in the firmware in order to limit the horsepower output to the level each customer paid for. Tractor manufacturers do the exact same thing with horsepower output. And it's not just John Deer (famously anti-customer and anti-right-to-repair) but most (or maybe all) of the major brands are doing similar shit.
