Hi Phil !
My first post so here it goes ....
I've seen '92 Sierra Cos' here in Norway with heated leather recaros, but I can't say for sure if that's added later on. My car (w/leather) has not heated seats but the car was sold in Italy back in 1992 and it's warmer in Italy than in Norway
I think that you could by the cosw. with a sort of "winter-option" in some countries (Germany, Switzerland etc ). Very few sold new in Norway (prices

!!)but I would guess that heated was std. (cold here !!!)
don't know of any differences betw. 1992 and 1993 except from a bad looking steering wheel on the 1993. Haven't seen it "live" though so if anyone w/1993 can confirm the steering wheel please do
regards,
Baard