My advice is: (1) never work with MSRP -- always start with invoice/wholesale; and (2) establish a relationship with a CA. If you are doing ED, work with ED invoice. Then add about $1200 for the CA/dealer. The wholesale ED price for a 328i E93 is $31,060. The option prices (invoice ED) are zpp $3050, zsp $1320, navi $1910, 677 $795, 6fl $365. [not sure what sports steering wheel you are referring to that is not standard with zsp]. That invoice totals to $38500 + $895 shipping = $39395 Note that there is no training fee on ED.
A good deal on this car would be $40500. That is about what my CA would sell it for.
The ED MSRP is 33760 + 3350 + 1450 + 2100 + 875 + 400 + 895 = 42830
If you develop a relationship with a quality CA at a good dealership you should be able to negotiate a price that is more than 2k off ED MSRP. But the gap between invoice and MSRP will be different depending on the car and options, so again, always work with the invoice price.
This is for a new model purchase. When dealing with year-end sales (like getting a 2008 now), there may be better deals. And of course demand/availability will affect margins.
Regardless, Euro Delivery is an amazing experience and a bargain to boot. One of the best things about a BMW purchase in my book.
With zsp and a Dec. delivery do not forget to rent snowtires.