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Don't know about leases as I purchased mine. However I did consider having one installed and they do it at the VPC after clearing customs. I actually tried to get it installed at the factory before my ED, but BMW won't do that. I guess it has something to do with emissions or something...
Sorry I can't answer the lease question, but I can tell you that if it were me, I'd buy the exhaust outright and then before I turned the car back in, I'd have the stock exhaust put back on the car and then try to sell the PE - I'm sure someone would buy it and you could get some of your $ back... just my 2 cents...
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