If that seat backs still work I guess you can eliminate the switches, and probably the relays, so the likely culprit is the heating pads which need replacing. If they're easy to access you can test the resistance and continuity with a multi meter which will confirm.
I doubt the cost for replacementspads is much (Assuming their not integrated in to the upholstery like the w124), but the labour cost may be quite prohibitive depenending on how hard it is to remove the upholstery. I have no idea re the W203 sorry.
It might be worth replacing the dead pads with aftermarket ones from waeco or similar which are available online for about £50 a set.