There aren't really anything such as "R32 recaros"
Are you on about the RS4 bucket seats or the Leather GTI seats? (Seats are the same between R32 and GTI...)
RS4 buckets were an option on GTI and R32.
If seats are not heated already you'd need to buy some heated seats. Retrofitting the heating things can be just as expensive by the time you've bought some heated seats and resold your non-heated.
You'd need the control panel and some wiring.
Eddie might be able to assist more