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Personally, I feel 3.46 to be far too aggressive for the N54/N55. There is already PLENTY of torque down low from the engine. Touching these ratios is better for an engine which doesn't have much low down torque....say the S54/S65 for instance.
The 3.08 is well suited to the chassis / engine / turbos. This is even more so the case when you tune them to a higher and more linear torque curve. The 1M has a 3.15 final drive ratio and many of the owers feel that even on a stock tune the 1st gear is next to useless.
If you're keen on 0-100km/h times, the 3.08 ratio only requires a single gear change to get there on the 6MT.
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