I agree, sometimes it gets very hot. I worry about degradation of the leather (but i do love the warmth for my arthritic hands!). I have found that it seems to cool a bit, but remain warm, after it has been on for quite a long time.I thought that was the rear-defrost
I do have a question though - when I either precondition and/or manually enable the heated steering wheel, there are times that it get HOT - like I mean almost too hot to touch. Is this normal behavior for the car? I've had other cars with heated steering wheels and they never got as hot as my Model S does.