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I just spoke with some sources and about 1.5 year ago the US Safety standards was changed for seats in the event of a collision so that the front seats would not be too rigid and break apart if impacted.
This apparently caused a lot of manufacturers to change seat designs.
I am assuming that this is most likely the cause of the seats for the US bound M3's since it is not typical of BMW to offer different seats for US models. BMW NA obviously did not want to hold up the production of these cars just for seat bottoms which would hurt sales of the company so they found the temporary & immediate solution with the 335 sport seats.
My guess is that the euro seats will be available to US cars in 2009 models.
Hope this helps.
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