Yep, everybody has different priorities. We had 40k (plus tax) budget, so 35i would be difficult, except with no options at all. But I would not buy a 40k car without leather or auto-dimming mirrors anyway. And I strongly preferred sports seats (luckily in 2013 there was the so called "sports activity package"). My wife didn't like white with black, but liked a lot silver with black. In the end of the day we paid slightly more for our 28i but got everything we wanted (and more, I could not care less about the sunroof, but it came with the premium package).
As far as resale, I don't worry, we keep our cars long time.