cabin temperature does note equal steering wheel temperature. It takes longer to heat the metallic core of the steering wheel than the air
see
Latent heat - Wikipedia or
Thermal mass - Wikipedia or
Heat capacity - Wikipedia
and try to stay on topic. The topic is how long you would have to heat the cabin with a heat pump to raise the temperature of a steering wheel to a comfortable level, not how long you would have to preheat the cabin to have the air feel warm.
Here is another science concept to consider
Thermal conductivity - Wikipedia. I assume you know that if you stick your hand in a 400F oven without touching the rack or the sides of the oven your won't get burnt by the air but if you touch the 400F rack or sides of the oven for even an instant you will get burned.
That's because solid objects like a steering wheel conduct heat to/from your skin quicker than the air does. That's why we want the steering wheel to be body temperature or higher. But we don't want the air body temperature or higher.
If it's 30F outside I want the air in my car to be in the 60-70F range so I don't have to take my coat off, but I want the steering wheel in the 90-110F range to keep my hands warm. I won't be turning the heat pump up to max to get the steering wheel that warm.