Sports package or MSport? I think there is actually a big difference in value there for someone looking for that exact setup. Coral/AW/Msport (anthracite headliner and door sills). It seems much harder to find the msport package than the standard sport package, but i personally wasnt willing to compromise on the horrible beige headliner.
For 27k, i would consider it. I over paid (32k, non-cpo) for my 2010 135 with 24k miles, but i was ok with that because of the TIME left on the factory warranty. The problem with the "remaining warranty" is that its up in 4months. What sort of value is that? Not much and i would personally consider it out of warranty for all intents and purposes. Offer them 25k for it and say "good luck selling this thing in the next 4 months" considering your weather is similar to ours this time of year! You could also discuss the steps needed to get it CPOed through your local BMW dealership for another few years and 50k miles if youre worried about it. Just be aware that CPO is NOT the same as the 4/50k that came with the car. Lots of things arent covered and there is usually a deductible associated with repairs.