While I agree the comfort seats are more useful than the cold weather package, if you live in a cold climate or climate with colder months, Cold Weather seems to be a must in terms of re-sale. I don't get it, personally (like you both said, it already has heated front seats), but my CA repeatedly tells me no-one up here in the Northeast wants cars without Cold Weather, except me... He mentioned the heated steering wheel as the reason. I think the heated wheel is great to have, I've had cars with and without, but by no means a must have.... if you can afford a BMW, you probably have a garage
