Agree with most of the points above. The "Line" (X / Sport) is mostly about the look and M-Sports is a bit more about performance. Granted many of us admire a BMW due to its mechanical performance, but accept it or not, BMW likely has as big of a fan base due to its look only and nothing more. I feel the "Line" is to somewhat cater that market.
I am also unhappy that my leather seats have no stitching while the leatherette has... how can people know I have the leather seats option then?