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Yeah there's no coding required for the memory mirrors option. Just push the button and they move together with the seat - no comfort access required.
That said I do have comfort access and can confirm that the seats and mirrors move to the last position for each key. But either way the only thing you have to move is the rear view mirror and the steering wheel (if you adjust it at all).
As for importing into US - if the car was intended for a specific market then obviously bringing it back into that market is easier as it has all the market specific modifications. But the discussion started off with how to acquire a BMW in an inexpensive manner. Speaking of which - US imported vehicles always go for below market value so if you can find one in Canada then you would get an absolutely awesome deal and an easier import experience in the process.
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