The side cowl intake was used with the firewall mounted recirculating heaters in 1939 (and I believe in 1940. The floor pans in 1940 were the first ones for underseat heaters. Cadilac had a heater opening on each side, starting in 1940, as did Buick. I have a '41 Oldsmobile, with underseat heater opening on passenger side only, and a '41 Chevrolet, with guide holes for drilling/cutting, for the underseat heater.
They all did it differently.
Oh, and the heater on the side where the exhaust system passes, has a different motor mount, with a semi-cylidrical cover over it.