I've mentioned this in a few other threads, but I don't think we've come to a consensus yet. In pictures from the recent press event and the Detroit Auto Show, we see that the bottom portion of the seats in the U.S. M3s are identical to those found in the regular E92 coupe. On the other hand, the M3 configurator now up on BMWUSA.com shows the Euro version of the bottom portion of the seat with the line down the center + more pronounced side bolsters. Has anyone read or heard anything about the U.S. getting different seats?
From the press event and DAS: