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1) Money - M sport costs more and can be built into the base price
2) Type of Buyer - Likely those going for more power are enthusiasts and would prefer M-Sport
3) Sales Distributions - Sales probably had a higher take rate of M-Sport models on the previous 340i than say lower trims (330i, 320i)
4) Other BMWs - Almost every other model has already adapted/will adapt to the top model being an M-Sport trim, so the 3 would as well.
5) Competitors/Branding - Calling something an M340i and putting an M bade is better to market/use for brand appeal than just calling it a 340i. Competitors like Mercedes and Audi already adopted to the system years ago (C43 AMG/S4)
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