All you regulars are probably well aware that I have no love for the SMG trans, but the SMG II is a much-better designed and built trans compared to the lesser "SMG" (SSG) that was installed in non-M E46s. The SMG II is bigger, beefier, and more complex than the SSG, and being that it`s a far more common trans than the SSG unit, you`re likely to find more places that have experience working on them, in the event that it should need servicing.
The road goes ever onward....
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When faced with choosing between two evils, always go with the one you`ve never tried before....