I see it as the usual basic economics.
- Manufacturers are in business to profit by selling stuff
- Customers want stuff, and have to decide how much they are prepared to pay for it
- Stuff can be anything people want. Services, software, commodities, machines, or bling. Stuffs value varies with demand and availability.
Adding heated seats and other extras were originally done by car makers as specials; men and machines were diverted off normal production to add them, hopefully at a profit. Modern car factories are heavily automated, volume pushes prices down, making it likely cheaper to install 'extras' as standard and profit by charging the customer if he decides to pay for them. Not price gouging, because there is no obligation. Nor should the customer expect to be showered with freebies by generous manufacturers: they have to make the business pay in a ruthlessly competitive world.
As the UK and much of Europe is currently suffering a heat wave it's hard to imagine any customer round here wanting to pay at the moment for an extra hot bottom! Presumably, BMW's offer tempts drivers planning for winter or the sort who value a full set of accessories. The offer works because basic economics confirms that a pound in the bank today is more valuable than a pound that might turn up in six months.
Economics is interesting because customers don't behave rationally and their changing behaviour as a mass causes the cost of 'stuff' to vary unpredictably. Price gouging occurs when demand outstrips supply, which is often caused by foolish customer behaviours like panic buying. (Remember the toilet roll crisis when COVID kicked off?)
Once we've been fed and have a roof to live under, we tend to loose the plot in another way by spending money on fads and fancies. Good fun, but it does lead to unwise expectations, perhaps assuming god or politics will guarantee our personal wealth irrespective of what else is happening across the world. Actually wealth depends on hard-work, innovation and meeting customer needs rather than beliefs or alternative facts.
Customers often see the same situation differently: just as people prefer cats to dogs and vice versa, some of us enjoy paying big money for things others consider ill-judged. Personalised number plates are an example. Putting it politely, large numbers see them as evidence of having 'more money than sense' at best, and a much, much ruder word is commonly applied to drivers who have them! Nonetheless, I see personalised number plates all the time: their owners must have a different world view: I wonder who is right, or are both sides wrong?
Dave