Just to update the thread (and sorry for posting in English again).
I received my heated steering wheel recently. It is a direct replacement for the old wheel, the connectors are the same, and it looks like the wires in the connectors are the same as well, although I didn’t (and should have) checked more closely.
The steering wheel controls work, the car did not complain about the wheel or airbag being replaced.
As expected, the heating function does not work, even after a reboot. The car does not recognise that the steering wheel is heated. I expected to have to try and get Tesla to activate the option, if it was available.
I took my car to Tesla for another reason, and managed to get one of the technicians to show me the configuration of my car. There are a LOT of options, not just the obvious ones, even down to things that are standard on every car currently. I guess this is so Tesla can offer maximum flexibility or even disable things if they want?
There was an option visible for my car which read:
„Steering Wheel Heating (115) Enabled: DISABLED“
Unfortunately the technician would not allow me to take a photo of the software they had running on their tablet to get this information.
I have not been able to get Tesla to enable the heating on the wheel for me. They simply say that it is not currently something that they offer as a retrofit. I am hoping that when MIC SR+ cars are offered the option to upgrade (in the Tesla app) that I will see it in there for me as well, or be able to ask to buy it… we will see…
Old wheel - 1095222-00-L - no blue connector at bottom:
New heated wheel - 14902140-00-B - blue connector at bottom for heating
No heating 
