BMW cars have heated seats and steering wheels, but you have to buy a subscription or BMW will remotely disable the functionality of the features. South Korea's BMW ConnectedDrive Store, which sells the heated seat and steering wheel subscriptions ($18/mo and $10/mo, respectively) also lets you pay to unlock other hardware features such as a "high-beam assistant, additional safety systems, and the camera-based Driver Recorder," according to Motor1.
One of the most unusual items found in the BMW ConnectedDrive Store is called IconicSounds Sport. It essentially plays fake engine noises through the car's speakers should you be willing to pay $138 to have the feature permanently. There are no monthly or yearly subscription plans available for this "feature."
If you're wondering about the potential of in-car subscriptions from a business perspective, Stellantis estimates it'll make a whopping $23 billion (yes, with a "b") a year by the end of this decade. With the risk of stating the obvious, you're paying for features the car already comes with, at least if we're talking about heated seats/steering wheel.