This is a direct result of congress intentionally giving greater funding to the IRS with the explicit goal of increasing revenue by decreasing tax evasion by the wealthy. https://en.wikipedia.org/wiki/Inflation_Reduction_Act
The chances of congress shutting it down comes down to if republicans gain control over government in next year's elections.
Most car manufacturers charge money for those kind of upgrades. The difference is they specifically build or do not build the features into the car. If Tesla doesn't charge meaningfully more and if they do not turn it into a subscription, I wouldn't knock them for it.
There's a lot to bitch at Tesla about, but being able to decide after the fact that you want a heated steering wheel isn't one of them. FSD being bullshit even if it was free (and it is far from free!), the refusal to allow Android Auto/CarPlay, the intentionally rosy range estimates, the association with Musk... those are what I'd focus on. Unlockable steering wheel heating is not an issue.