That resister is similar to the resistor that switches the radiator fan.
They look identical,but the resistances may be different.Dont know.They are
very fragile.I do know that. I am trying to find one to put in my ebay
store,but they all have cracked ceramic. They produce heat,as a
byproduct.Lots of it.That is why VW puts the radiator fan resister  outside
the vehicle.The heater fan resister is inside the heater box,where heat is
wanted. To remove it ,plan on doing lunch and dinner before you get the job
done.Perhaps the heater fan wires can be fished out ,without removing the
heater box from the vehicle. Use a second resister, next to the radiator
fan resistor,outside the vehicle.Then route the wires back inside the
vehicle,to the fan switch,on the dash. If you fix the resister ,only
gluttens for punishment would remove the heater box ,without replacing the
heater fan motor,too.