I recenlty upgraded from whatever it was that my car had (presumably 80E or something similar as it's an '08 and had never been updated) to 240E - it was a bit of a pain, as I then had to reload an updated tune as well . . .
Certainly not a game changer - if there is any differences, it's that the engine feels smoother between the gears. Nothing empircal to add here; the observation may be 100% psychosomatic.
TiAg | ZCP | DCT | Euro MDM | H8 160s | AA filter | ESS Tune (240E) | Akra Evo | MS Spacers
R.I.P. 2008 E92 M3: SSII | Speed cloth | LCI | H8 160s | 6MT | EDC | MS Stage 2 Intake | MS Pulley | ESS Tune (240E) | Akra Evo | MS Spacers | OEM GTS Wheels