I had a '19 40i with M sport brakes and as noted above they had plenty of brake dust. The M is a bit worse but either way you are going to have nasty wheels if you don't stay on top of them. I would not factor brake dust into my decision given negligible difference in my experience.
Two other things to mention. First, you've likely read about brake squeal with M but our 40i with M sport brakes was consistently louder. Second, if you, like me, really fall for the M then keeping up on aesthetic maintenance is a pleasure not a chore.
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