The heater is wired via a relay. The relay receives battery power from fuse 7 at the Power Distribution Center (PDC) junction box. The switch wire for the relay coil comes from fuse 11 at the PDC, which receives power when the ignition switch is at start and run. The other coil wire goes to ground, of course, and the switched power goes to the heater element via its thermostat, and then to ground. There is no control by the PCM. My 98 service manual shows this at pages 8W-30-26, 8W-12-6, and 8W-12-2.
Because of the fires that have occurred in this area (including on my truck), and also the number of fuel and air leaks, I, and many others who don't go to the frozen North, prefer to remove the heater. I hope this helps.
Nick.