Yes, that is true for any seller. But they must find a buyer. E.g. sell those seats at market prices to some willing buyer who has a choice of buying a cheaper

Yes, that is true for any seller. But they must find a buyer. E.g. sell those seats at market prices to some willing buyer who has a choice of buying a cheaper BMW with no heated seats or a more expensive BMW with heated seats that do not require a subscription or even another luxury car with a different heated seat pricing model. This is a crowded market. And BMW will sell the car at the market clearing price or it will hang onto excess inventory, so it matters very much whether the value obtained from heated seats without a subscription is greater or less than the price of the subcription over the useful life of the car, regardless of how long a particular owner holds the asset. That will affect the selling price of the car regardless of whether BMW or someone else is selling the car.