I sold my E90 Wednesday and got back into a new E70. This is an M3 steering wheel with paddles AND M TRIM. Several wheels on this site, but most do not include the M Trim piece which is critical to completing the look. No air bag and no multi function buttons included, you'll re-use yours.
Very simple to swap the wheels, took me 15min on Wednesday to put the stock wheel back on and remember, you use your current airbag and multi function buttons.