It's slightly different (but only slightly) in the CPU case in that the disabling they're doing is a special case of an operation they have to do anyway. I don't know if it's the case for the specific 3 and 6 core AMD chips you're referring to, but it's common practice for that sort of CPU to be a 4 or 8-core chip where one or more core has failed validation. Cores that have failed testing then get disabled, and the CPU is bucketed into a lower grade but is still sold as a working unit. All AMD would have been doing here is using the disabling process which must already exist to intentionally nerf working cores because the yields they were getting in the various buckets were
too good for the market conditions.
I'm not sure what BMW are thinking with the seat heaters. I suspect someone thinks they can make a saving by reducing variation in seat construction and that saving offsets the additional material costs. All the software/subscription/after-market nonsense flows from that, but the fundamental design driver is, I would bet, manufacturing complexity.