That is a very convoluted path towards getting a device - this is not limited to cars - with some optional extra. It breaks with the first sale doctrine by givi

That is a very convoluted path towards getting a device - this is not limited to cars - with some optional extra. It breaks with the first sale doctrine by giving the original seller power over what is done with the product they sold which in my opinion is a big and resounding no-go. The idea of BMW having to 'physically ... remove the heater components or disable them permanently' is silly, if the original buyer did not order heated seats BMW could simply not have installed them. If they still install the heated seat cover because it is cheaper for them to just install the thing on every car that is their problem, not that of the buyer who does not want it. They can just leave out the controller - these things are controlled by a separate CAN-bus connected power supply without which they don't do anything - for those cars which are ordered without the option. Again, if they install the controller in all cars because that is cheaper for them that is their problem. Giving them the the ability to enable or disable components after the first sale based on a license payment suddenly makes this your problem. Don't fall for this ruse.