It is laziness, plain and simple. They know it takes more effort to arrange an ED (though it's not that much more effort). The profit between a US delivered MSRP sold car and a ED car sold at ED MSRP is identical for the dealer, and the CA money should be the same, but that's up to the owner of the dealer. If it's not the same, then that is an issue with the owner and CAs, and smacks of sheer greed, and unwillingness to do a damn thing for a customer plunking down cash.
I'm still calling the 135i a huge bait n switch car, to get people in a 3er. Only for the reason of the ED allocation issue, and the limiting of 1er allocations overall for the US.