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E90 is also probably cheaper to produce because the production volume of the E90 chassis is about 10x that of the E92. Economy of scale applies to everything shared between the E90 M3 and the regular E90 sedans, which are ubiquitous. So roofs, doors, trunk lids, taillights, most of the unibody, etc. are all produced in a much larger volume than the equivalent E92 parts. I don't think the carbon roof is the reason the base prices are so much higher, even though the moonroof is a no-cost option on the E92. The non-M E90/E92 have about the same price difference.
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