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I think it you're tuning to the same levels BMW does stock with their other cars, they're is probably little to no risk that the tune causes a problem.
However something unrelated to the tune could go bad, and you have to be willing to take the risk of paying out of pocket for that. The s55 has been mostly reliable as I understand it. Spun Crank Hub is the big one but still rare. Something about the intercooler leaking fluid someplace it's not supposed to came up recently as well.
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