I agree with Canadian Driver. Personally, I would skip out on the M package. Go with the sports package and configure the hell out of it. You won't be much off $50K, I think, with a dealer discount.
$60K is hard to justify, IMHO, for the X1. For that amount a used M3 is a fantastic option (very practical in my experience). But, it is not frugal on gas at all. My X1 is arriving in about 4 weeks and I will chime in with more thoughts/details. I was attracted to the engine for the fuel economy (guilt from my e92 M3...lol). The sounds don't bother me since I am used to the diesel X5 and I usually have the satellite radio going. I think it all boils down to what you value most and what compromises you can live with. I think the X1 is a good way to go.
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