I'm not trying to make waves here, but physical laws are immutable. The math doesn't add up. Either the heater draws more than 40a, or it doesn't produce 2352 btu/hr.
Ohms law says that volts x amps= watts. 12v x 40a= 480 watts. 1 watt= 3.414 btu/hr. 480 watts= 1639 (or so) btu/hr.
Lets say it's getting 14.6v, because your alternator produces more than 12v. Now the output is 1994 btu/hr (14.6v x 40a= 584 watts= 1994 btu/hr).
For the heater to produce 2352 btu/hr, it'll have to use 689 watts, or 47.2a @ 14.6v, or 57a at 12v. Either way, that's at least #6 wire to the heater, and a 60a- 80a fuse.
The thing is: you're going to need a 90a alternator (at least), because if you run anything at all (headlights at 60w per= 120 watts, or 10a, etc.) you're going to need 40a (or so) of reserve.
For reference, an Espar D3LC gasoline heater produces 12,000 btu/hr, and uses 3a. As I said, there's nothing like a fire to make heat.
The bottom line is that the electric heater would probably produce enough heat if there are no air leaks in the car. But, if there were no air leaks, then a couple of passengers would eventually heat up the cabin- and that isn't the case in any speedster I've ever been in. Electric heat has its place (in the seats, or an electric blanket), but to heat air- it's going to use a LOT of electricity, more than anything but the most expensive VW alternator is going to produce.