Heated drivers seat - repaired!!
I understand your frustration, but I just repaired mine (2 burned out elements towards the rear of the seat (not in the backrest). I used the pictures and information from: ROADRUNNER and 300SFLYER in this forum to track down and re-solder the disconnected element wires.
So I am writing to say thanks to them and help steer others with this dilema to seek out their advice and the pictures that clearly indicate where a "burn" spot can occur and how to spot them. It took me about 2 hours to peel back the butt cusion (without taking out the seat) track the wires down through the putty they use to keep the elements in place and find/repair the 2 very fine element wires back on. Presto, it worked. I did not need to mess around with ohms and readings as the brn spot(*) point to the area. As they said, normally in the seat not the back. Hope that helps.