If what people are saying is true, that cost of manufacturing comes down with less variantion*, then surely this is more beneficial to BMW than consumers?
BMW get lower costs, and turnover generated will be the same as those who would originally spec heated seats will buy the subscription.
The cynic in me also thinks this makes it easier to pass on costs by raising the subscription fee. Wouldn't surprise me if they eventually go full mobile service provider and start having a CPI +3.9% clause
*I don't have any experience of car production costs, but I know in FMCG having less variation and less SKUs is more efficient. So would believe it to apply to the car industry too. Plus Stellantis do this a lot on their brands, removing the number of variables on their configurators.