So looking at numbers for numbers sake, we did a little experiment here. It is by no means worthy for Road & Track, but....
AT M135i gets 17.x km trying to get the best mileage, MT just can't I guess because the final gear MT being 0.8xx and the AT being 0.6xx with the same final ratio.
Let's continue this "Efficient Dynamics" theme throughout the range for 114i on up there is no consideration for putting on DCT eh? I wonder why that is because doesn't DCT eliminate torque converter like those in a regular albeit a very good AT, it's sorta like going "all the way" eliminating inefficiencies cutting out torque converter? Perhaps cost, usable life (not trying to insinuate VW with their problems), comfort? Opinion always welcomed and thanks in advance
Marketing wise I think it would be a weaker reason because they could have just called it something else, and they don't seem to mind letting M135i using the ratios from the 1M (ok it is the "same" gearbox
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I personally think it's a combination of all three of them, and AT they have just gotten so good with it....