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Best for performance I would say is the MS drop in with scoops (a mild improvement in sound too).
For sound and a potential drop in performance then any of the open filters like BMS or AFE will do it for you
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M240i LCI (Mineral Grey):- M2 Door Mirrors, M2 Black Kidney Grills, Lower grille inserts, MP Exhaust, Dinan Carbon Fibre CAI, hot climate intake elbow
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