I am having a buddy come over with a tester to see if we can find where
continuity is broken for my drivers side seat heater. Does anyone know of a
suspect relay/ fuse that I might check first before I go looking through my
manual etc...??? Much thanks for any help!

i havent messed with acura seat heaters much but i know on the caddy ones tend to break at the element.

BUT...
looking at the wiring diagrams fuse #3,4 run the seat heater circuit.check those.

AND
there is a relay in the under dash fuse box.

The fuses and the relay, run both seats so if 1 seat works and the other does NOT then the fuses and relay work and you need to focus on the bad seat its self.