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If you are a frequent trader of cars it is probably best to purchase used and let someone else take the depreciation. If you plan on owning the car for 5 years or so it may make sense to buy new. I bought my 2010 M3 new (ordered) so I got it the way I wanted it, broke it in properly, and don't abuse it. I usually keep my cars for a long time. M3s are high performance and can be subject to abuse so be careful.
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