Yes, I took delivery Dec 29 in MA and was very happy to get the heated steering wheel (but no next gen seats, front or rear). I speculated in my delivery report thread that maybe Tesla was trying to balance out the love by giving fewer next gen seats to cars that got the heated steering wheel.
The heated wheel is really fantastic, by the way, and it feels like with the heated wheel on and the seat warmer on level 1 I can go without cabin heat for long periods of time (perhaps forever?) if I'm dressed for the winter. So even though it would have been great to get both the heated wheel and the next gen seats, if I had to pick one it would definitely be the heated wheel, especially since the seats will be swapped in but the heated wheel cannot be retrofitted.