There are four ways to parse it:I know the sentence is a bit confusing, but I believe you parse "Premium heated seating and cabin materials throughout" as Premium cabin materials throughout, not heated cabin materials throughout (since that doesn't make any sense). In other words "Premium <heated seating> and <cabin materials> throughout."
“Premium heated seating throughout and premium cabin materials throughout” - no heated steering wheel but heated rear seats.
“Premium heated seating and premium cabin materials throughout” - heated front seats only (this matches what we are currently seeing on the employee deliveries).
“Premium heated seating throughout and premium heated cabin materials throughout” - would imply heated rears and a heated steering wheel.
“Premium heating seating and premium heated cabin materials throughout” - heated fronts only plus a heated steering wheel.
With an obviously unfinished UI in the current employee cars there’s no way to tell for sure if its missing in hardware or software. Realistically I think that it’s going to be one of the first two.