M sport seats and steering wheel were an option on the 2.8, and I have them. The Alpina wheels were on it too when I bought her, and I'm glad because they look great, (and they are worth a bit!)
Everyone has their own ideas of what their Z should look like and that's how it should be.
For myself, I like to look at and take my Z3 in as a whole, not have my eyes drawn to big wheels, contrasting chrome gills, bright coloured brake calipers, STICKERS
etc. etc.. When I look at Z3lda I just see her pure form and shape, and my eyes are drawn along her curves from nose to tail. Viewed from behind, (as I painted her exhaust pipes Hammerite black), there is again nothing to draw my gaze from the whole, the rear haunches reminding me of a big cat waiting to launch itself at it's prey, and the camber of it's rear wheels showing it's sporting promise. So you see, I have all I desire visually in a car. I'm very lucky.
Mind you , I am thinking of a little remap and front and rear body braces, but of course you can't see those.