Seat swap in modern BMW's is not trivial as they have integrated side airbags, passenger seat occupancy sensor, and active headrests. This is in addition to any mechanical/fit issues that might arise. Having said that, if you are in for some research what you might want to try is to fit the BMW performance seats for the e92 M3,which are sportster CS's with side airbags. After you fit them then you will need a coding expert to code your car for manual seats, no occupancy sensor, and no active headrests.
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