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The N54 engine predates the N55. I had the N54 in my 07 335i. It's my understanding that the N54 with it's two turbo design has a higher ability for overall tuning than the N55, but the reason for the switch was 1 costs for the twin turbo setup and 2 BMW was able to add it signature Valvetronics system to the N55 which adds to fuel efficiencies as mentioned before but the N55 engine wasn't chosen for it upper end tuneability but instead for it's overall efficiencies.
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2011 1M, Valencia Orange, All options.
August 8th ED (#293 of 739 or 740)
88 E30 M3 100% OEM 73K Miles
02 E39 M5 Le Mans Blue 50K Miles
06 E46 M3 ZCP 58K Miles
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