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If they are oem M parts, then dealer would gladly accept your returned car in that form. But if you are looking for any adjustment on the residual value, the answer is No. Dealer has no say on the residual value, it is set by BMWFS. Therefore, either you take off those parts and put it back to stock and sell the M parts or you leave them on for the next lucky owner to benefit them, along with BMWFS probably get even more $ on the wholesale auction of your returned car.
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