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In my experience, the CPO cars really don't depreciate a huge amount - plus you end up with not getting an option you really wanted or getting an option you really didn't. Find a dealer willing to work with you and order what you want. I really don't think buyers of your E46 are going to care much about 99,100 miles vs. 103,000 miles. Once you get to that point (and beyond), it's all about condition.
Best of luck.
DBinOC
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