The issue is you already paid for the heating element in the seats when you bought the car, and you are driving it around as dead weight (however small). You own the heater outright, they are gatekeeping your ability to use it.
That has nothing to do with subscriptions. The manufacturer could still sell you the car with the heater disabled, make you drive around with the dead weight, and charge you a one-time fee to unlock it. That would be perfectly acceptable under this law.
Under this law that's fine sure. But how far do they go with this plan? Do they cost up each part of the car and allow you to use only that bit. And when you have bought enough of a car it can then serve as your transport?
The desired rule is hard to pin down though isn't it? But subscriptions, DLC, DRM etc all grate on consumers as not quite right somehow.
The issue is you already paid for the heating element in the seats when you bought the car
Not necessarily - it's possible the cost of that item in the BOM is separated and offset only against the expected revenue from those paying specifically to have it.
Anyway, here's how I'd split this baby: BMW can charge to enable the heated seats in whatever way they want, but the consumer is also allowed to modchip their car to enable the heated seats without paying if they want.
That's been happening for ... decades? It's not unusual that the "heated seats" option just gets you a button, the heating elements are often installed regardless.