Yep, "Batterygate"
https://www.npr.org/2020/11/18/936268845/apple-agrees-to-pay...
It saves the car manufacturer on logistics cost. The per-unit cost of a seat heater is (much) smaller than the cost related to keeping two variants of seat in stock and to provide spare parts. Say the heating mat costs 100€ per seat including materials and installation, and can be sold to the customer for 400€ permanent, that means as long as 1 in 4 customers buys the seat heating option, the books are balanced, and all money you save on logistics is pure profit.
Adding subscription on top of that is financially even better, if there is one thing companies LOVE thanks to stonk market incentives it is monthly recurring revenue.