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In my opinion it doesn't make much sense. The M340i is almost exactly the same car as a 330i M Sport with a bigger engine and all the sport options checked off. Same body panels, same suspension, same interior options, etc. The M3 has a different suspension geometry and components and most of the sheetmetal is unique. It also has unique interior with standard higher trim leather that is not readily available on the 330i/M340i. It truly is a heavily revised car with potential to be a track focused car.
In the end, I couldn't care less though. The only reason I'm moving up to a G80 next gen is for the manual transmission. I personally would have been more than happy with an M340i 6MT and many years of happy modifications.
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