Very little or no difference, unless rusted - which then breaks the air flow from the fan, through the heater boxes/HEs & either vented out the heater flapper boxes (cabin heat off mode) or into the cabin with the heat on - or a combination depending on the setting of the floor lever between bottom/closed & top/open full position.
Of course that assumes the heating system is all hooked-up, complete & operable.
The major cooling on 914s, VWs, etc. is both Air & Oil cooled, so those systems are more important to be in place properly, complete & fully functional - including the engine tins to direct the impeller fans' airflow.
The primary reason to go to the SS HEs is no rust to speak of - at least not in our lifetimes!
IIRC Porsche itself eventually switched to SS on the air/oil-cooled 911/930/993 HEs.