As stated earlier the front row is in control! It should be noted that when you turn on any heated seat the setting "persists", this means if you leave the car with the heated seat on the next time you get in the car the same heated seat is on at the setting you left it when the car turned off. Not really an issue for the front row since you have a constant visual reminder (bottom of touchscreen and never goes away) if a rear heated seat is turned on you might not know you left it on until the next time you goto cold weather controls on the touchscreen. It's a nice feature in the winter for the driver (who is always in the car) but could allow you to leave a rear heated seat on for no reason for some time (it's happened to me).
On the flip side the heated steering wheel doesn't "persist", so you have to goto the cold weather controls page every time you'd like the heated steering wheel on ... I find this a tad bit annoying. But this annoyance can help you find a rear seat you accidentally left on so things kind of work out.