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Besides the cosmetic stuff, it will lower the car by about 1 cm and adjust the suspension depending on the driving mode you choose (normal, sport, sport +). It also has a higher top speed limiter (maybe not in all markets?).
There are quite a few threads on this forum explaining the differences between M and non-M driving characteristics.
If you can live without the "cosmetic stuff", the sport package may be enough for you -- and cost slightly less.
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