I had it installed when I bought the plane, and I’ve flown planes without it too.
In addition to the rear seat heat, the kit also provides provides an extra intake to the heater muff for more airflow, ans well as a defroster, which several of us up here have used effectively.
While the floor location of the eyeball vents leaves something to be desired, once you’re leaned out, they do provide a decent amount to heat to both seats. Nevertheless, when the sun goes down and the temps get into the single digits Fahrenheit, I keep two lightweight blankets in the plane to capture the heat and keep it where it’s needed. My wife and I have been quite comfortable in the cold with this setup.
It’s still not at the Powerflow heat level.