I think BMW shouldn't have gone for the $3700 B&O option. Instead they should have done something like a $1000 Mark Levinson Reference system with about 1000 Watts. That would have been much better value for the customers and also delivered a wow experience. Mark Levinson is owned by Harman so it they may have been able to negotiate around the Lexus exclusivity.
2014 Porsche 911 Turbo S
2015 Mercedes C300 4MATIC