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What do you get? You get a quieter ride. You get a longer warranty. You get a higher level of service at the dealership (hand wash vs. machine wash, USUALLY.) In addition to the creature comfort gizmos, you get better safety features. Higher end cars were the first to have seat belts, air bags, abs brakes, roll sensing stability control, etc...In the case of a BMW, you get a car that will handle better at higher speeds, and is more likely to keep its wheels on the ground in an evasive maneuver, etc.