Welcome, rbd246!
All polymers have roughly the same heat capacity and conductivity. Heat transfer to the air is limited by the air, not the plastic. So these criteria leave all polymers nearly equal.
Embedding the resistors should be done with great care. Especially, long thin wire would look very bad to my intuition, because heat would have little area to escape the wires, creating hot spots near the wires. You must also consider the possibility of bubbles or voids at the interface, which shouldn't burn then. I'd strongly prefer resistors with a big surface, for instance printed under the polymer, or a thin metal evaporated onto rods which are embedded in the polymer.
In any case, I'm quite wary about heating a plastic, and much worse near people - see the number of deaths by heating blankets. Some plastics don't burn in air (Underwriter Laboratories have an index for this behaviour), but nearly all emit toxic fumes when hot or burnt by nearby materials.
I also dislike putting electricity under people's feet. Safety standards allow in under easy conditions, but consider children may cut your soil with a knife for instance... Could you at least embed a layer of Nomex or some Aramide above the resistors? You may have seen some at yellow fabric gloves used at home ovens.
For both reasons, I'd strongly prefer to heat separately an insulating fluid which then circulates in tubes embedded in your soil. An independent sensor can check the fluid's temperature just at the heater's exit to shut off power under abnormal conditions, and electricity stays away from people.
Most plastics feel comfortable to the feet. Elastomers are softer - available in any hardness you want, often expressed as Shore, where Shore C, Shore A, Shore 00... are different scales. But flammability, toxicity when lukewarm, toxicity when burning will limit the choice to nearly nothing - especially if price is a limit. May children play for hours sitting on your soil?
Simplifying a little bit, all plain plastics and elastomers are hermetic, as opposed to foams or fabrics. Until they're scratched, you can wash them with litres of water without shorting embedded conductors. But once cut, you've lost - one more reason to embed a very strong fabric like aramide above the conductors.