I have top trim and find myself almost never using seat heating, after all, when it's cold, most probably wear warm outerwear eg. coat, thus i won't feel cold inside car anyway. Seat finish .. i guess it's subjective thing, imho cloth seats are good enough, and of same shape anyway. IIRC there are some extra lesser importance bits in car top trim, like electric light for sun visor, HID lights, fogs, but main things in car that matter (eg. LSD), usually are in all trims. Only thing i'd check if it's in lower trim too - digital speedo. Very usable feature i'd miss. BTW, some pros of cheaper trim in my eyes are slightly lesser weight of car with unheated cloth seats, and foglight places usable for brake ducting inlets.
If one buys used, due little difference between trims, i'd take whichever with lesser mileage/in better state/cheaper, no matter the trim.
If one buys new, i'd rather think if to get one with performance package (brembos/shocks/wheels) or without, but again, ignoring "comfort bits" in trims.