I am guessing that BMWNA did this because of the low take rate for HK audio on the 328 (now 330). I do agree that it makes no sense, but my casual observation is that few dealers bothered to order HK for stock inventory of 328's because few people want to pay for it.
This is probably the reason. Most dealers are price-conscious when they order the entry-level version of a model (330 vs 340, 430 vs 440, 530 vs 540 or even 740 vs 750). They have found that the majority of buyers looking at the lower-priced version are lured in by price ads (low-price ads). If they're interested in loading the car up with a bunch of options they would probably be looking for a 340 and not a 330.
Even when you talk about the 340, 440, 540 or 550, most dealers are not willing to go all out and put everything in the book on them. Some dealers will do that on a few cars but most dealers won't. They won't because experience tells them that car may sit around for months and they have to dump it for practically nothing just to get it off their floor since it has been eating up flooring (or whatever it's called now) all that time. They all want cars that move quickly. Like in less than a month after they arrive. They don't want cars that are still in stock six months later or even nine months later. Even when they do order something fully loaded, chances are that type of buyer will come in, take one look at it and say, "That's nice, that's exactly what I want but I want it in another color."
