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All you need to do is compared the cost with each option. This of course is assuming you verified the numbers for each deal to make sure you are getting the same MF, selling price, fees, etc. In general, $0 DAS will be more expensive since you are financing more.
As far as paying upfront, remember you are not talking about a down payment but rather taxes and fees that would have to be paid no matter what. Those are always acceptable, and many times encouraged, to be paid upfront and not rolled not the lease.
For your example, the total cost of option 1 would be $28,323. and the cost of option 2 would be $30,960. Even if you take into account an opportunity cost on paying that small amount up front it surely will not make up for that $2,637 difference.
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2021 BMW G20 M340i xDrive - Verde Ermes/Black - 03/2024.40
2019 BMW G05 X5 xDrive40i - Phytonic Blue/Cognac - 11/2023.50
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