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The M2 Competition was released with the S55 engine hastily because the N55 wasn't going to pass new emissions standards. I think the S55 was never meant to be in the lower priced M2. The M2 CS was probably supposed to get S55 in the M2 lineup exclusively. I remember before the price was released for the M2C people were thinking it would be over $70k, even high 70s. I think if the M2c had not been released with the S55 then there would be far less complaining about the M2 CS price. As it stands now, for people that are truly interested in the performance aspects of the car and not show-go, the M2C is the value pick and the M2 CS is the all out premium pick.
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