[gcreese]

For a 335i xDrive coupe, the M Sport Package is mostly cosmetic (other than the Sport seats). You don't get the altered suspension, you don't get the increased speed limiter. You do get different side skirts, different bumpers, and the M logo plastered on the wheels, rocker panels, and steering wheel. (OK, maybe the bumpers are more aerodynamic, but given the speed limits in the U.S., that's of little value.) When both the Sport Package and the M Sport Package were available, the M Sport package was about $2K more than the Sport Package.

So if you aren't into all the M cosmetics, it's an expensive option with little value -- other than the Sport seats. I liked them on my 535i xDrive wagon, so I went with the M Sport Package for my coupe -- begrudgingly. I feel like BMW coerced me into getting all this stuff I didn't want (M cosmetic stuff) and removed stuff I did want (Crimson Red, heated steering wheel). However, BMW now seems bent on bundling (e.g., Luxury, Modern, and Sport lines on the new 3 series sedans), so I can't say I'm surprised at the "If we bundle things together we'll make more money than if we sell them separately" strategy.