Yes! This is absolutely possible to achieve. I did this to my 2013 model and it is
incredible.
You'll need a new SCCM that has heat. This has part number 1057357-00-B.
Then you will need new buttons with the heater ECU and harness, and that is usually harvested from a blown airbag module, but the easiest thing is to just buy the entire module from a crashed car.
2012-2021 Tesla Model S Driver Wheel Airbag OEM Black W/Trim OEM | eBay
Then you obviously need the heated wheel.
Then you wire positive and negative into the SCCM and have the cars config updated. Not sure how this is done on MCU2 so you might have to bribe your local service center or find a shop with the full Toolbox version.
Finally I been able to source all the parts, retrofit the heated wheel and get it working fully integrated! To do this you will have to remove the airbag module and modify wiring. Here is the big challenge. Before Dec 2014 the cars had the old style SCCM with the signal on the bottom and CC...
teslamotorsclub.com
There are also complete kits:
Find many great new & used options and get the best deals for Tesla Model S X Heated Steering Wheel Complete Upgrade Kit at the best online prices at eBay! Free shipping for many products!
www.ebay.com