you also have to look at the exclusivity of the offer too...the bmw performance package (only available on the 330i model is readily available there for higher production and lower cost of offering)

i think the accord/civic/rsx performance packages are highly limited helping to lead to a higher overall price

then you take into account why the bmw package that offers more costs $300 less...a 30k bmw has much higher profit built into the car therefore more room to offer such a significant upgrade at a lower cost where the accord and civic honda doesn't make anywhere near the profit on those cars and cannot offer a less expensive performance package b/c the car's profit margin is smaller

just looking at the differences on a initial look the bmw package looks all the more reasonable and hondas kits being less so...but when you delve into the background and profit margins a car makes it shows how much money bmw makes off a base bmw to offer these upgrades at a lower price