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I can see what you're saying but a couple of things needs to be addressed.
1. The interior of the 4 series is not that different from the M2 (owned a F36 435d myself just recently). But if you don't like the naked CF panels then I see your point.
2. The value of the M2 will hold up better than the value of the 440i despite being evenly priced as new.
3. The 440i will be more comfortable, but also way less fun to drive. Forget about the engine and straight line pace. It's about the steering, the brakes, the handling, the sound. That special feeling you get when you just cruise around. You simply won't get that, as much, in the 440i. It's a great car but it's not special.
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