The devil's advocate could argue that they provided the hardware at a loss under the assumption that they would recoup their money through subscriptions. That'

The devil's advocate could argue that they provided the hardware at a loss under the assumption that they would recoup their money through subscriptions. That's a silly position in this case, though, because heated seats have been a thing for decades so there's no R&D work they need to pay off, and the cost of the actual heating elements and wires is trivial compared to the cost of the car.