When ordering a new 2010 135i there are TWO sport options. (I think this was also the way it was for all model years: '08-'11's)
#1). ZMP option code: $1,300 (Miltary Sales price) (can not be ordered with ZSP!) which includes
2MR 18" double spoke wheels #261M
337 M-sport pack, door strips in M, shifter & hand brake all M
481 Sport seats
710 M-sport steering wheel
760 Shadowline trim
775 Anthracite headliner (black)
840 Increased top speed limiter
the "other" sport option is this one: ZSP
#2). ZSP Sport option code: $1,100 (mil price)
481 Sport seats
710 M-sport steering wheel
760 Shadowline trim
840 Increased top speed limiter
So... for a measly $200 you get the nice Anthracite headliner, M-double spoke wheels (same size as standard car though), M door sills and shifter/brake. I went with the ZMP on my car. I order my car thru Military Sales program. I think the US options were a $200 each more. ? I think the ZMP option is more rare from what I have seen over here. I had to special order my car the way I wanted it.
Good Luck,
Hope this help you out.