Paying a one time unlock fee and paying a subscription on a hardware feature are vastly different things. You might still disagree with both, but they are different.

Heated seats are a pretty standard upgrade that people will pay for, so I'm not sure that it makes much difference whether it's a physical upgrade or a software unlock, and there are valid reasons Tesla might choose a software unlock.

But charging a subscription fee on heated seats on a non-rental car is outrageous.