I'll take a stab at this one. My 1999 M3 has about 85K and the boots were cooked when I looked at it. If you are changing plugs every 20-25K I would think you could go every other time on the boots.
I have experience with Bavauto coils on a 325iC. It really wakes the car up. It was the difference between passing the smog check and not passing. The tail pipe after that mod is squeeky clean. I gained a consistent 1 MPG on every tank. My boots before that mod were new and I did not change plugs so take that out of the equation. The difference is on a 325iC the Bavauto coils cost 265.00. On an M3 they are 400.00. It will take a long time to pay that off with a 1 mpg increase (not as long at 4.50+ a gallon though).