Frenk

Bob, a heater is a resistor plus a constant current +/- 5% error. Now, temperature feeling of human beings is first, individual and second, very inaccurate, both in absolute and relative terms. For some people a hot shower is 32° C, for others 42° C, also depending on the previous history if you have been in bed or out in the snow. You can test it for yourself with two buckets of water, one hot, one ice cold. Tip your same finger for a minute in one after the other, then use an other finger and repeat. You will be quite confused in discerning what is "hot" and what is "cold". In other words: I wouldn't bother too much about the heated steering. Just spit in your hands and rub them together and see how it drives 8-)