The spinning can go either way, and obviously done by both sides, e.g. while Tesla has no coupe/vert to compete with BMW, at the same time, BMW has no M/M performance sedan that competes with Tesla Model 3, right?Go to bmwusa.com, select Build your own, then select M, and it shows 11 different M models. Now you can try to make up your own definitions, but I'll go with what BMW says. Also, you're lumping coupes and convertibles together which I don't think makes much sense since they definitely have different markets they appeal to. Tesla has nothing to compete with in the convertible market today.
Your 135,829 number is a worldwide number; we were discussing U.S. sales numbers. BMW has a significant advantage in the number of markets where BMW cars are sold compared to Tesla.
So in 2020, BMW will have new M3 sedan to compete with Tesla Model 3 Performance, and Tesla will have Model Y(high spec ones) to compete with X3M/X4M(right?)
As far as bmwusa.com's layout, at one point the categories were 2-series, 3-series, ...., and then the non-M and M and M performance under 3-series(e.g.) as variants of the series(which are the models per my interpretation).
The latest layout has been shock and awe to throw the number of configurations at customers. One can surely selectively interpret anyway one wants.
And as far as spinning of 135829 versus 44442 numbers, at least BMW provides some geographical breakdowns, while Tesla is adamant to spin worldwide numbers, likely to de-emphasize their small number of market segments right now.