I guess another difference is the heater in the S&X is single "speed", ~5kW, while in the Model 3 they can control the amount of power used. (Which should allow pack heating on lower powered EVSEs, which has been a problem in cold climates for the S&X.)
There's no reason that they can't control the power going to the resistance heater in the S, unless they control it by a mechanical relay and are worried about wear on the contacts. Is that the case? I can't see it.
Assuming it's a solid state relay of some sort, they can switch it on and off as quickly as they like.