If you can turn the heating subscription ‘on’ and ‘off’ easily, it may make sense: you pay for what you use.

In winter it may be mostly ‘on’, and during summer mostly ‘off’.

Whilst keeping the production system uniform for all cars in all regions, for hot, variable and cold climates, BMW provides customers with choice.

This might be a better, more predictable/sustainable, cost/benefit model for BMW.