Because of the two 100R series resistors the trimpot only "gets" 1/3 of the heater voltage or 2.3V across, so 53mW dissipation.
The position of the wiper doesn't matter. No heater current flowing through the wiper.
Oh yes...my bad....
"If it measures good and sounds bad, it is bad. If it measures bad and sounds good, you are measuring the wrong things."
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