It is a diesel fueled heater located in the motor compartiment that heats the motor coolant.
It also heats the air coming from the vents in the dashboard since that comes from heat exchanger using motor coolant heat. This heater start automatically when you run the motor and outside temperature is below 5°C to get motor faster at normal temperature and supply heating to the driver/passenger in the front seats.
You can use it to preheat the motor/cabin before you start the cali.
You can read more about it in self study SSP415 and SSP416 in the download section.
I ordered it with remote control to be able in winter to preheat cabin/motor from within my house before leaving. So windshield and side windows of cabin are free of ice/condensation.
It is option 9M4 on my 2022 Ocean.