Why dont you see if the voltage is getting to the elements?
Use a 12 voltmeter, and assuming it is -ve earth, put the -ve probe on the earth terminal of the element wires. Then put the +ve probe on the other terminal - with everything switched on of course!
No voltage means everything you say, or a wire to or from the elements is NOT working. If this is the case I would next check that the terminal is correctly earthed. You could switch off and use the ohm-meter to check that the circuit from earth is OK - alternatively take a spare wire to the earth side of the heater (GET THE CORRECT SIDE - or lots of spare fuses!!!).
If the earth is OK I would take a spare wire from the battery +ve to the +ve terminal and breath on the elements. If this works you will see the light condensation clearing. This would suggest the voltage is NOT getting to the elements via the cars circuits and I would check the switches etc again.
If all are OK you probably have a break in the +ve lead somewhere.
Steve
December 2006