I agree with the meter approach.... stick a meter on the lines going up the back side of the seat and start wiggling things.
Adding a heater is a piece of cake. The seats are skinned with leather. Pull the seat out of the car(2 bolts). Starting with pulling out the retainer strips at the bottom just peel the skin back far enough to add the heater. The back heater is a little rough having to slip the heater between the skin and the cushion. Putting the retainer strips back in place can be a bit tedious, but no head scratching involved.
Not sure what circuit we tied into. I went to another project after the heater was in place on the seat.