On the GS, the ML only has Bass, Mid and Treble, and you have to customise each for CD, iPod, DAB, Radio etc
The new "greener" MLS is pretty naff to be honest. My GS is supposed to have 17 speakers, but the sound is tinny - there is not enough oomph. My old IS had MLS and it was much much better. Just my opinion. It's also flatter sounding that the BMW HK system.
I agree that the BSM and Rear camera are Pro's, but not the performance. It's decent until you see what else you can have for £35kish....
It's a personal thing of course - but for the money a german diesel will actually provide a much better compromise between outright performance and economy. I say this because I have just tested a 330d M Sport, fully loaded (i.e. Adaptive suspension, nav, e/seats, xenon's, HK sound system, reversing camera etc etc), £34.5k with the huge discount and the performance was mind blowing - it absolutely flew, and now I understand why the latest Beemers get rave reviews. Fromt a standing start, there is no lag - it just launches when in Sport mode ferociously....On the test drive it showed 39mpg, and that was driven hard!
I have my eyes on that car - just need to convince the budget holder/accountant/wife, all rolled into one!!