Subaru is NOT taking the lead
Subaru is NOT taking the lead on this stuff - they are following. I believe that BMW tested heated seats as a subscription a few years ago. The idea was that every car would have heated seats built-in but you have to pay a monthly (or annual fee) to have it work. Someone on Reddit recently posted about driving an Audi in Europe and having the AC locked-out because it was a pay as you go feature.