Some thoughts....

If the cause is the controller...is the replacement controller a different part number...meaning up-graded and fixing the problem? If so...maybe we need to replace it before it burns-out the element.

Another thought...I know the seats have a low and high setting and the high setting stays on for a short time and then reverts to the low setting.

Did anyone who has had a burned-out element...I wonder if it wouldn't burn out if you exclusively only use the Low heat setting. Maybe the problem has to do with the high heat setting over heating and not turning off fast enough. Any observations? Thanks