I have been to the dealers and ordered a new foam squab for the driver's seat for the SL today... Although the current lower squab is in good physical shape, the heated elements have failed (although the back still warms up).
I previously thought that the heating elements were part of the leather cover but the dealer's schematic parts diagram showed the foam to include the heater element. So that's the bit I need to continue my mini quest of fixing everything up to standard OE spec.
The leather connolising guy who refurbed the seats a couple of weeks back told me that he found a burn in the foam when fixing the seats, so that explains that... broken element. I had asked him to have a basic fault finding look.
The dealer told me there were nine left in stock at MB and no more coming. However I think I previously read on this forum that they were already discontinued, so it turns out they do seem to have production runs now and again.
Hey ho! Looking forward to another job being completed next week - and the good thing is that this one was not even on my list because I thought I would never find the parts.
£200 worse off but very happy. I like heated seats in any car - but a necessity on open top motor with leather.