My reading is that #1 is the heated steering wheel. It does say “heat” in the part name, and “assy” which I presume means it’s an all in one unit.If the only difference is the part #1 - I think that is very encouraging for the possibility of a reasonably priced retrofit. I assumed that part #2 would also need to be replaced with a version that had extra wiring to support the heated wheel.
#2 is listed once (for LHD and RHD), there is not another version compatible with the heated steering wheel, nor is there a unique harness.
I can’t see any different parts on the Steering page in the EPC, the steering wheel itself is the only unique part and the non-heated version is also listed. Obviously the EPC could be incomplete but I’m taking it as it is to mean that you could drop the MIC steering wheel in, and assuming the software can detect it then it should work?
Obviously if Tesla have gated the functionality behind a minimum VIN number (or a future unlockable option, like the rear heated seats) then it wouldn’t work.