Well, I never imagined the health concequences of using heated seats. Whatever the cas may be, my collegues at work who has heated seats in their car (Subaru WRX, VW 1.8l), say it's a blessing. (we get -40 many times in our cold winter morning when we go to work). Also, leather seats feels cold all the time. Thats good in the summer, but very bad in the winter.
I'm ready to pay big for heated front seats (500.$+)