I had this question too and spent some time searching for answers last month. I concluded no, that most* of our model 3s don't have heating coils in the wheel. Here is at least one teardown: Tesla Model 3 Steering Wheel Dissembled looking for Heated Steering (NOPE) :( : teslamotors
*There is some indication that the first few thousand cars off the line (with alcantara headling) may have had coils in the wheel, though I cannot find a teardown confirming this.
*There is some indication that the first few thousand cars off the line (with alcantara headling) may have had coils in the wheel, though I cannot find a teardown confirming this.