My tongue in cheek comment about heating also had a serious point.
Without a full setup you will have no heating unless you want to invest in an alternative, & probably expensive, heat source.
I agree with all George's points.
I would ask why are they missing in the first place.
If J tubes are fitted the tubes are not needed so blank them off.
If however you have heat exchangers, the pipes only cost about a fiver for a whole length. If the owner can't afford or can't be bothered to fit them then what does that say about their attitude to maintenance in general.
These are relatively high (regular) maintenance vehicles as I'm sure you know.
Another aspect of having the full heater tubes etc. being connected is that they can deliver smells to the cab. Petrol, oil & in the case of a leaking exhaust inside a heat exchanger, noxious fumes. Maybe something you don't want to demonstrate on a test run!
Phil.