Totally with you guys in spirit and feeling but got to say this:
A tax by definition does not need to (and usually doesn't) make sense...to the payer!
History is governments create and re-define taxes according to their needs/plans/wishes. They need more money they will be more creative.
"The mark of a great car is one whose overall competence exceeds what you should expect from its individual components and the 1M does just that", Chris Harris.
2012 BMW 1M: TECH: Evolve Race+N55mids, Evolve IC, Michelin PSS, ER cp, aFe filter, CDVx, Vorshlag camber plates, BMS OCC EXTERIOR: trunk spoiler, blacklines, black grills, IND goodies INTERIOR: Alcantara steering wheel, steel pedals, custom mats, MPower e-brake.