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Depends on the layout underneath the car really. The current layout underneath a 135 makes true quads (dual pipe, dual muffler) difficult. On the 135i the two exhaust pipes merge into one way up stream right after the downpipes. Given that this is an M I woud hope the exhaust on the 1m is a true dual all the way back.
Whether or not a true dual (quad) exhaust is beneficial... well probably not at these power levels. You would have to really crank up the boost before a dual exhaust truly became beneficial IMO. So in the end it's really just for looks and I think most people are ok with that because it looks badass.
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