Good Morning guys - thanks for the continued suggestions and comments - they have been helpful.
To Wadsworth: I just bought the car in late January and no, the heated seats were not working. You make a really good point - I really won't know what that foam looks like until I pull this seats, which I cannot do until August. I agree, I own, and have owned, Porsches that are the same vintage as my Crossfire and I have never had or heard of a foam problem, so I may be concerning myself with a non-issue. My mother-in-law always told me, "don't borrow trouble" and perhaps that is what I am doing. I just wanted to get out ahead of this and be ready to replace the foam if necessary. Which leads me to GraphiteGhost....
To GraphiteGhost: Wow! Great suggestion - very encouraging! I don't know for sure, but I feel like the headliner has been replaced - it fits perfect and seems new. Your thoughts could be the answer. My Crossfire spent 19 years and one owner in upper New York in his collection and only driven 4k miles in all of that time, but it spent the the last 18 months of its life in Florida until I bought it and, with that heat down there, the original headliner may have given away and required replacement. I am going to check with the PO down there - I don't think he replaced it, but he may know if it was done prior to his ownership. I sure hope that you've hit on the issue, that would make life simpler!
Thanks again guys!