[/QUOTE]You mean that, in YOUR OPINION, the M235 is the best version of the 2 series.
There are other opinions:
http://jalopnik.com/the-bmw-228i-is-...buy-1662847106[/QUOTE]
That's just it. It's subjective and dependent on your situation. In stock form, Msport 228i/M235...
If you'll be driving boulevard/straight line driving then yes the M235i is better in a straight line with better acceleration, better sound etc.
If you're driving spirited through the hills/mountains on tight twisty roads, 15mph corners and such, the 228i will work just as well, if not better.
Get the car that best suits your needs/requirements and be happy that there are mods to improve it further.