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Can't explain exactly why it appears that way on the order sheet, but having a car with those options, it boils down to this, in simple terms:
M-Sport package - mostly cosmetic, with sport seats, special steering wheel, etc. Makes no real performance/drivability changes, at least in the US. Suspension is the same as base.
DHP - Provides dynamic damper control, so when you change from Comfort to Sport, the suspension actually changes. There is also, supposedly, some level of dynamic response by the suspension even within those modes. This package also comes with the variable ratio steering, which some people love, and some don't. I, honestly, don't notice it much. Steering is pretty decent in the X3, in my opinion, but falls a bit short of my previous E90 335i (as expected).
Performance control is software (part of DHP, I think, or maybe just M-Sport?) that biases the xdrive system a bit more to the rear. It should, theoretically, reduce understeer a little. I don't know if it's performance control, but I do think my X3 shows very little tendency to understeer for a small SUV.
On the Sport Automatic, not sure. I know the 35i comes with a slightly more performance-tuned transmission (faster shifts, supposedly?). Perhaps that's now also available on the 28i?
Hopefully this helps. For what it's worth, it IS confusing. Especially that Comfort/Sport thing and that, without DHP it doesn't actually result in ANY changes to the suspension.
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