It's only close to the M135i if you fully load the car; plus they always quote the base price for the beemer, and that doesn't include all the toys that you would spec if you bought one - so IMO no comparison, different cars for different purposes. But if they were talking about the R....
Interesting that this is the first reviewer who has specifically commented on the Dynaudio - good to read. I think a lot of the reviewers forget that yes its all about the drive but options like that add to the driving experience so should be tested, so good to see him note that.