I have understanding for both points of view. Purely intuitively I would like (as a 60+ years person) that it belongs to me personally for which I have paid. A subscription for the seat heating I consider emotionally as a foreign intervention in my property. In addition, it makes very negative emotions if I equate a monthly or annual subscription payment with medieval usury of a prince.
On the other hand, the whole society is moving towards renting, borrowing, subscriptions, leasing and so on. The question of owning vs. using. In principle, the subscription for heated seats is a good option when it concerns a rental car, for example, or even a leased vehicle. So if a next user is already firmly planned.
However, I think that the trend of development scares us. Because one can imagine it still worse, which will take place everything at interferences from central place. As with an iPhone, BMW or others could say in the future, Your hardware is outdated and will not accept furthermore updates. You have to buy a new car. In this case, an owner is forcibly degraded to a temporary user.
It is like with many things, it makes us older uncomfortable, who grows up young with it and does not know it differently, becomes the paying sheep without asking questions. By the way, besides the manufacturer, the state could also intervene in the software, e.g. limited speed as a penalty or for old drivers, etc.
