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I have a 135i but I can tell you that the BMW PE exhaust is heads above any other exhaust although it is a bit quieter. It has no drone and it sounds exotic in a somewhat subdued way. I have heard the magnaflow and it is coarser. In the end we have a straight 6 and its sound will never compare to a V8 or V10, sixes, like fours can be very boomy. The trick is to make them sound exotic but not excessively loud and the PE does just that. My 135i is an N55 running stock mid pipe with resonator and the PE exhaust axle back and it sounds awesome yet retains some civility, without resonator it is a bit louder but still with no drone. I have reduced my radio usage just to listen to the exhaust;-)
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12' 135i DCT, Convertible, Triple black, Nav, Apps, BMW Shadow Grilles, LCD interior lighting, BMW PE, Michelin PSS.
06' M Roadster, SMB/Red, AA Tune, K&N, Remus Exhaust, ZHP shift knob, Hyperblack M Rims.
09' BMW 328i Touring, Monaco Blue, Panoramic roof, Nav.
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