I really doubt that Nav and heated/Electric seats will be included to be honest.
I would expect the M2 to have the same standard spec at the m235i, just with Xenons and possibly rear PDC as standard.
Other than that, I foresee everything else being an option. I hope so. Nav and heated seats for what!? I live in SA, its already hitting 30degree's celsius and we just breaking into Spring. Plus its extra weight