The IPL starts at $48,825 and comes loaded with navigation, six airbags, eight-way power front seats, XM radio, and a sunroof. The only options boxes to check are color and transmission. (The seven-speed auto costs $1900.) The IPL’s base price falls right between the $44,975 335i and $51,975 335is coupes’. Yes, the BMWs are quicker, but they require an additional $3450 investment ($2100 for nav, $500 for heated seats, $500 for keyless start, $350 for satellite radio) to be close to having like-for-like content. Although all the IPL’s content can be had in other cars, and the IPL isn’t much more compelling than a G37S, it makes a case for itself on value.