Not ALL engines are the same, from what they say;
Changes by model year (US)
For 2002, BMW Steptronic-equipped E39s had their manual shift direction switched to match BMW's SMG (forwards to downshift, backwards to upshift). Also, in 2002 the 540i V8 32V engine power was increased from 210 kW (282 hp) to 216 kW (290 hp) while torque remained the same. All models got a standard in-dash CD player, 6-cylinder models added a standard power passenger seat, and the 525i received automatic climate control standard. Consumer Reports declared the 2002 BMW E39 the best car they had ever reviewed.
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