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My opinion is that BMW made the conversion for the M2 Competition which will have M seats as an option (confirmed by Artemis via VIN numbers of test mules).
They charge 300 bucks to get some extra cash from whoever orders the N55 LCI until the competition S55 rolls out.
Pathetic if you ask me.
They do not complement the blue stitching seats at all.
As stated above:
TOO BUSY
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