Wow! I noticed the distortion for the first time just yesterday!
It was during day time, however, not due to the heating element, but rather the angle of the glass.
I think the glass is at such a shallow angle (presumably for aerodynamic reasons) that a car's image being viewed below a certain point appears one size and above that point appears slightly larger, so as you angle your head up and down, changing the angle at which you see the car, it goes through a distortion.
I think the best way to describe it is to look through a glass of water at an object on the other side of the glass. As you move the glass up and down, the image changes appearance.
Possible causes?
-I'm tall and it might be the angle that I am seeing the rear window, not sure.
-It might also be due to the fact that the rear view mirrors are self adjusting and the light gets reflected differently due the angle at which it is coming in, not sure. I noticed this during daylight hours, but the car might have been (can't remember for sure) had it's lights on. Is it possible that the daytime use of his lights was partially affecting the automatic rear view mirror?
I didn't read these items, yet, but here are some web referenced to
rear window distortion.