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I just read that M-Sport and M performance bumff on the BMW web site that was linked to in this thread.
What a load of old cobblers. Jeez, the writing seems to be aimed at people with limited comprehension levels!
It's purely marketing, aimed at extracting lots more money from people by making it look a little nicer and then talking up a storm about what they are giving you.
Most of the kit costs the same to BMW as in any other model. The m-sport outsells the SE by a considerable margin so the front and rear bumpers should cost BMW less than the ones on the SE. The extra bits on the side cost them buttons. The steering wheel no doubt costs the same, ditto the gear knob, handbrake lever and the headlining.
The 18" wheels cost them a little more, as does the sports seats but in the smaller engined models that's all you get for your extra £2k
Oddly, a really highly specced m-sport costs the same as a similarly specced SE so they become better value for money (in comparison with the SE), but with the option prices BMW are onto a nice little earner regardless of which model you take.
The m badge is simply a marketing tool. Up until the last year, none of these m badges were fitted on the bodywork of the cars but BMW obviously see a marketing advantage in using them - something they resisted for a long time.
I suppose it's all about self esteem - like the lizard who said he was a brontosaurus on his mother's side.
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