I bought this used four years ago when it had 84k. It was my first 'upscale' car and I am totally spoiled. The 4cyl feels like a 6 and it can really move the car. The handling is solid and smooth. I believe that the ASC even kept me out of a major accident. Mine is MT and I average about 28mpg around town (although I'm a very efficient driver). I put about $1300 into fixing an emissions problem when I first got it, but nothing has gone wrong since - other than taillight problems. Still feels like a new car.
MPG. The way the car coasts forever in neutral. The solid, quality feel. Very reliable engine.
Cheap vinyl material on the seats cracks too easily. BMW might also want to look into cup holders that actually hold cups.