A 328i sedan, with sport/premium/xenon is 40k. Add steptronic and cold weather? That car costs a fortune--not very value-oriented imho.
Those types of numbers were 335's just 4 model years ago. BMW is definitely acting contrary to the economic climate.
What is crafty is that the car comes with a value package incl. leather, and when you opt for premium, you zpp is not discounted, like paying for leather twice. Nice "value" move.