1)Gas Guzzler tax is already integrated in the MSRP. Luxury tax on an M5 is $989 this year(3% of value over $40,000) 2) DO NOT PUT MONEY DOWN FOR A LEASE IN ORDER TO LOWER YOUR MONTHLY RATE, AND CERTAINLY DO NOT MAKE ALL YOUR PAYMENTS UP FRONT. If you total the car, or it gets stollen while you won't be responsible for any future payments, you WILL NOT recover any of the money that you have put down, unless you buy GAP insurance. Any lease should ALWAYS be $0 down.