This is true. I just purchased a 2011 E92 M3 that had 1700 miles on it. It was sold to the original owner on December of 2010. He NEVER drove it, obviously.
Anyways, while I was test driving it, I scrolled to the vehicle messages and it was giving a caution that the battery was not keeping a charge or some shit like that. I told them to fix it before I bought it and the service manager said that the dealership was going to have to pay for it, that it was not covered under warranty.
I didn't have to pay, the STEALERSHIP paid for it. They were NOT able to chalk it up as a warranty item because the car was never driven. Cost them $450, at least that's what they told me.