Originally Posted by 6appeal
FYI, E46 M's came with Nappa Leather upholstery and non-M's, at best, came with Montana Leather. Nappa leather has a higher gloss and the seats are far more comfortable. Montana leather is still nice but is not as soft to the touch or as glossy looking. So if you're a perfectionist, I would take this into consideration.
Good to know, and even more of a reason to do the swap.