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I think you are wrong to assume //M cars are supposed to be either 'the best' or the top tier; to me they were initially marketed as racing homologation specials, and the //M was signifying that track/racing focus. Over time, this became conflated with 'the best' and has become a marketing gimmick - not just for BMW, it seems to have affected the entire universe (check out a mid-80's "z-28" that is a sub-200 hp stripe-job, or Porsche putting whale tails on anything that rolled). Kind of ironic that they now have to de-bulk them for track duty.
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