The unit uses a WBR3 tuya chip solely for WiFi communication. I swapped it for an ESP07 module 1:1 pin replacement, only 3v3 , GND, RX and TX required but make sure to hardwire EN to Vcc and GPIO15 to GND.
Initial tuya setup works, time set heating set and current temperature. Still fine tuning to get Room / Towel mode switch working but already happy with the result!
The info is there, you need to program the esp07 with the yaml solder it in place and enjoy. The esp07 pins that need signals to run are mentioned in above post but also in the yaml file. Pinout can be found online.
Full working yaml including Towel and Room mode, auto syncing time/date with Home Assistant, Eco mode, Frost protection mode and power indication to add to your energy dashboard: