[wparente]

williakz - I not sure I follow your logic. Just because there is only $400 difference in parts that's all you think BMW should mark up the car. If you used that logic the car new would only cost $35,000 or $40k compared to a Ford Mustang at the same price. Were talking about what is thought of as a premium brand that charges accordingly, whether deserved or not. People pay and BMW keeps making money. You and I both found a price point we were comfortable with in the 35i and decided to not pay more. Until there are a lot more people looking for the same IS tune you want, your S.O.L.