Originally Posted by Bill B.
Hmmm, looking on realoem, the only differences I can tell is there is a different wiring harness to the instrument cluster IF you have heated steering wheel or not. Otherwise, if not, the only difference is the wheel. I can't tell if the switching center is different or not, or any other trim pieces.
Actually, doing a little further investigation (on the E82 anyway) a non-multi-function to multi-function steering wheel is possible, but does require a switching center change.
Given that, it may be more involved.
Heated steering wheel isn't available on the M Sport regardless of wheel selection, so that's a non-issue.