Lightly masked, here's a current generation 3-Series saloon with a sports kit. We know little about it, and it's hard to tell from the pictures just how far the modifications go.
On visual evidence, however, it's clear that this comprises a deeper front bumper, with an open-mouthed central air vent and, presumably, more open side ones too, behind the tape. The standard car has a horizontal slat across the centre, which we reckon this car will do without. The holes in the tape suggest secondary driving lamps have been moved towards the centre of the car, from their normal location on the outside edges of the bumper.