Not sure why you're hung up on accident history. Professionally repaired, a "cracked" 3.0 is going to drive exactly 0% differently than new to you. Priced accordingly for documented repairs...no reason to sway.
As it's been said...depends where your priorities lie. The 8 speed is better. But if you're an enthusiast, who will modify for power, the N55 is a neat little platform. It's a fun little sleeper, and arguably the last good chassis offered by BMW.
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'02 S54 M3 (500/500 GC/Koni)
'08 N54 135 (JB4, DCI, BMW PS/Bilstein B6s, H&R M3 FSB, Strongflex FCABs)
'14 N55 X1 (JB4, BMS DP, BMS Intake, Alpina TCU reflash, H&R Sports, Bilstein B6s, E93 M3 RSB, Strongflex FCABs, baby seat)
'08 N54 535xi touring (Bilstein B6s, Downpipes, MHD tune, baby seat)
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