However, there are always two sides to every story. While the buyers don't think an M340i or a C43 is a real M/AMG, M GmbH (and AMG? not sure there, but I'd guess they also do) do count them in their books as cars they sold.
It's going so far that BMW started calling M cars "M High Performance Cars" to distinguish them just so slightly from "M Performance Cars" (the M340i tier), in a rather obvious shot at trying to lump both of them together.
Now the M Sports package on the lower models is a different thing; you can get that on a 2er Active Tourer if you want. Though at least with the G20 3 series, it means some stiffer suspension (that can be deleted in some markets for the entry models) and sports steering; you can no longer spec those on a non M-Sport car (but could in previous generations I think).
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