As much as I love the E46 M3 (more than the E92) nobody in the right mind will pay $45,000 for an 8 year old car. New or not. You can buy a CPO E92 M3 for that money. However, if money wasn't an object I'd be on my way to buy this car. Lol
Funny thing is when I was in the market for an E46 M3 I was wondering if anyone out there ever bought one and never drove it and is selling it new. I found 2. One had like 2,000 miles 95% perfect ($35,000 eBay) and this one.