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I think effectively what you now have is two cars in one. If they could have continued the N55 base M2 then they would have made the comp S55 M2 include as standard the wheels/seats/brakes you mentioned, but for a higher price, distinguishing it as a second, higher tier model.
What we have now is a half way house, S55 M2 for as cheap as they can make it to cover the base M2 market price point and be the entry M car it's always supposed to be. But then give you the choice to spec it up to full competition levels and price...
That's my thoughts reading between the lines anyway.
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