One problem related to front seat heater/cooler has been reported for the 2005 Acura MDX. The most recently reported issues are listed below. Please also check out the statistics and reliability analysis of the 2005 Acura MDX based on all problems reported for the 2005 MDX.
It was a cold night in January and I was using the seat heater. My wife was with me. We smelled smoke as my driver's seat got very warm. We never saw flames, but there was smoke. We immediately pulled over and turned the seat off. It left a hole about the size of dime in my leather seats. I have contacted Acura corporate to no avail. My car is out of warranty and they refuse to admit any issue. Based on their assessment, I should have allowed the car to go up in flames, which would have happen had I not shut off the heater.