I have not had a chance to price the parts for the heated seats. I am looking for an S Class in the junk yard to see if there's any seats that I can use. That car would also have the necessary switch(s) and the proper wood dash for me to use. There's a lot more to it than I originally thought.
I'm also going to check out some of the suggestions from Lebenz...it's not factory, but I think it may be a hell of a lot lower cost.
I'll keep you posted.