It is nuanced. If they did not sell the car for a penny more than last years model without heated seats, in other words they put up the money for the heated seat hardware in hopes of recouping that cost (and making their usual profit on it) later, then I don't see why people have a problem with getting the same features for the same price as last year.
In fact, as someone who likes to buy lightly used cars, I love this idea even more... even though the original buyer didn't want heated seats, I can still have them for the original option price? SOLD! (I would not do the subscription option of course)