Long story short... Had no heat to my drivers seat. This afternoon I took the time to remove the seat cushion and found the "short" in the system that made a burn and an obvious gap in the seat heater wiring.
I temporarily made the connection with a telephone wiring butt connector and presto... heat flowing instantly to the entire seat bottom. Allowed it to run for about ten minutes with no issues...
Could this be a permanent fix if I can ensure the connection does not come apart? I am thinking I might sandwich the connector between a couple pieces of duct tape.?

 

first connection before trading out for a smaller connection.

 

I don't see why it shouldn't be ok. I would wrap the entire connection with electrical tape for safety measure or heat shrink wrap it.

 

I just did this same repair. What you want to do is provide at least as much conductive material in the repair area as there was before. So if the wire is broken, connect whole pieces of wire or add additional wire. What you want to avoid is a thin area that will overheat (think about a fuse or a light bulb filament). What I did was simply tie a knot in the original wires. The knot has less resistance that the wire so it will be a cold spot. A stranded jumper wire or butt connector is fine too.

Once you have enough conductor material in the patch area, you want to insulate it from grounding on the structural wires that form the seat crease. That's what caused the failure. Originally, the heating wires pass through two of these structural crease wires and are only insulated by a layer of seat foam. The plastic insulator on the butt splice will work provided it doesn't get pushed out of position. Electrical tape, duct tape, or heat shrink tubing will all work fine. I used two layers of heat shrink tubing which I had to slip on prior to tying the knot in the wires. Then I slipped it over the knot, shrank it, and positioned the splice in between the seat crease wires. You could also go under or over the wires.