I used some VW parts when I retrofitted seat heaters in my 2000 Boxster using Dennis Vogel's instructions: https://www.dennisvogel.com/heatedseats/#parts (The parts list says Audi, but the Audi parts were available at the VW dealer.)
My initial reaction was that there could be an Audi or VW equivalent for the Porsche part, but Dennis Vogel didn't list one. The relay cost $52 when Dennis wrote his instructions, and either (1) there was no VW/Audi equivalent or (2) the cost saving wasn't substantial. I searched and a new Porsche relay is about $230 today. I don't know whether anyone with Audi/VW parts knowledge has made a thorough search, but it seems like there could be a financial incentive to find the part if it exists. Of course, Audi and VW parts aren't cheap.
Good luck with your repair.
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2000 Arctic Silver/Black, Hard Top, On Board Computer
PNP Rear Speakers, HAES 6-Channel Amp, Avic Z140BH,
Painted Bumperettes, 2004 (OEM) Top, Homelink integrated in dash with Targa switch, 997 Shifter, Carrera Gauge Cluster with silver gauge faces, heated 997 adaptive sports seats, Litronics, silver console
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