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You didn't say which brand of car you're building but Strictlypersonl has a good point: check your state MV laws, as this may be a moot issue.
If a soft top is available for your car, by all means get the soft top and install the heater. In NY, it will greatly increase the amount of time you can enjoy your car and I think it will enable you to market your car to a wider area when the time comes to sell it. Also, consider the heated seat option. They're great for early mornings and late evenings when you don't want to bother with the top.
I have a heater and soft top and heated seats, too. I use 'em all.
Lowell
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