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Seems to me that x-line and M-Sport are mostly cosmetic updates.
BMW like most manufacturers make more profit on the 'pimped' up cars. Throw in some extra satin trim (or fashionable black trim), larger alloys, body kit etc.
You are buying a look- not much in terms of engineering.
Nothing wrong with paying for 'better' looks- that's marketing.
I note that most UK users delete Sports Suspension on their cars, because the roads are poor in some area.
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