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BMW did/does sell "M Performance Exhaust" systems complete, just not one for the new 2 series yet. I think they are just taking advantage of the typical dumb BMW buyer who doesn't know what a complete exhaust system is. Barring the highly educated members of this forum of course.
"Hello BMW sales center, I just landed a job as an entry level executive and want a M Performance car with the really cool BMW M Performance exhaust system I heard about so my co-workers will know I'm a really cool guy/gal, thanks!".
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