Well, Tesla has started some time ago - the most basic model 3(the one you can only order over the phone and in their centres) comes with heated seats disabled by software and you can pay Tesla to unlock it for a fee. But at least once you did they stayed unlocked forever*

*Well, there's been one case where a second hand Tesla lost all the extra features that were paid for by the previous owner and Tesla argued that the new owner had to pay again, but I think after media complained they backed off and reenabled it