First off, congrats on choosing an X1, you won't be disappointed with either model.
Given your configurations, that is a tough call given the price is so close. If you only drive 8k a year, then fuel economy shouldn't be too much of a concern?
The dimming rearview mirror is a handy feature.
The N55 in the 35i has great performance, but it is mated to a 6 speed which some say negates the advantages of the N55 over the 28i's N20 mated to the 8 speed tranny.
I can tell you that I retrofitted the dimming rearview mirror in my X3, so for spending an extra $500 (eBay) or so, you could probably get pretty close to what you wanted with the 35i, though you would be spending in total $1k over. (The sideview mirrors would still not auto-dim though)
To me, the N55 is worth the extra price, fuel economy be damned.
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