I agree with ProjectSHO89 and ModernDino. Getting a code for a heater malfunction is not an indicator of a failed MIL eliminator. The MIL eliminator intercepts the voltage signal from the O2 sensor, but does not entirely replace the sensor, as you know. Since the O2 sensor only operates above a particular temperature, the PCM monitors the heater circuit of the sensor. If the voltage goes out of spec, the PCM throws a code. There are two fixes for this. First, you could buy somebody's used O2 sensor. If you're using the MIL eliminator with it, all you care about is whether the heater circuit works. Your second option is to replace the heater circuit with two 10 Watt 10 Ohm resistors in series so that the PCM gets the voltage it expects. The first option is cleaner and will more likely pass a visual inspection during an emissions test.
