But neither do Lexus, BMW or Mercedes either ...
That's certainly true in the Q3 price range.....but, can you believe it, the 2005 Nissan Maxima that was my company car for a couple of years had a heating steering wheel.
Well, as we kept the car at the airport in Riverside, CA where it was not unusual for the temperature to exceed 100 degrees, we assumed it has a heated steering wheel because it had a button showing a steering wheel with flames or something coming out of. Actually, my wife drove the car to a ski area in California one time and she absolutely loved the heated steering wheel....it was something she had to give up to get the car she preferred to drive, the Q3!
I currently have a Lexus that came with a higher price tag then the Q3, a heated steering wheel was not offered as an option.