No downvote needed, it's a genuine question, and I'll try to answer based on my view.

Leasing is just a different form of buying the car, in a sense. Yes, the contract/agreement is not equivalent to a purchase, but in essence what you are doing is transforming a set of unknowns (will I have to repair my car twice in the first three years? How much will I spend? How many kilometers will I drive?) with more known quantities ($X/month, Y miles per year included, etc), and you don't have to pay the car upfront, but pay a monthly installment. (approximation, give me some rope here).

Instead, paying a monthly fee to heat my car seats is an aberration of the economic model. It doesn't make any sense, from a customer perspective.

Of course, we are all moving towards a subscription economy, and most customers will simply be royally f*cked up by that, and regulation/government will turn the other way in most cases. Good luck to us.

An alternative would be to simply sell a car with or without heated seats, at two different prices. This is how it was done. The subscription model gives the customer more flexibility, since if she changes her mind about wanting heated seats halfway through ownership, she can cancel and won't have to pay the full price of the heated seats option. Or vice versa - if she decides she wants heated seats, she can turn them on more easily with a subscription than going somewhere and getting them aftermarket installed.