I doubt that there are any zero-option cars on dealer lots. Someone was just sloppy and wrote down the base price because that's the first big number they saw. I'm sure the car has many options totalling well over 60k, and as others have said, there is likely to be a markup as well.
Edit: you can see clearly from the pics that the car definitely has 19s, EDC, leather, heated seats, Nav and Premium sound. I'm sure its loaded with ZTP, ZPP and ZCW. They will not sell it at the listed price - its a mistake. And unlike Dooma's ebay car, there is no contract here - they can charge whatever they want if you go to buy it. Though advertising it at $53k is probably in violation of some law, clearly there other M cars are priced correctly, meaning this was just a mistake.
2008 Interlagos Blue E93 M3 - M-DCT
2011 Salsa Red Jetta TDI Sportwagen - DSG