I cannot really understand why there are so big price differences between the USA and Europe.
BMW 3 Series are produced in Europe and Africa - so there should be no higher costs connected with delivery and shipping. If the prices and equipment of U.S. spec BMWs would be the same or similar to European they will be rather unsellable.
In Poland a 325i costs about 47300$ (34130$ excluding taxes) and a 330i costs about 53170$ (38365$ excluding taxes). For this money you don't get any options like power seats, leather upholstery, xenon headlights etc. For them you have to pay extra. What's more these prices are even higher than in Germany but the main reason for this is in my opinion that BMW wants to be a make for high class Poles only.