Yeah, this is just milking every last drop from the cow. Beyond this it makes no sense.
I brought this up before, but it fits. I had a Sony CD player that came with a remote. This was probably back in the early nineties. I bought a universal remote to control all my device. What I found was the model CD player I had had all the functionality of the model above it!
However, in this case it made sense. The display panel was a lot smaller on the model I had. The added features worked, but there wasn't a way to verify they were on via the display or a button to activate the feature. The case was also smaller. The transport may have had a few more plastic pieces. Most likely, they also saved money by having one chipset for all their CD players. Which is why they worked with a remote.
Therefore, it adds up (or subtracts), to being a CD player Sony could charge less for.
But, at a BMW level car one would expect these "features." Moreover, if you're building every car with these features in every car, by default the consumer is already paying for them - enabled or not. With software only items I can understand a little as long as you get free updates after paying.