In mid December, my dealer told me they cannot open the PUMA case until after the car is delivered. In my case I'm still driving with the standard setup and am not as annoyed with A.S.S. now after 6 weeks of driving. I am quite pleased with the average 21.5MPG in my 335. Same routine in my now gone but beloved 2010 E90 335 (N54) yielded 17.5MPG average. I suspect most of the fuel savings can be attributed to the 8 speed tranny and the default Comfort mode engine tuning.
Yes, I have heard of others getting this coded before delivery. I suspect some of the internal techs at BMWNA will send the code even if the car has not yet been delivered.
You should never pay for this coding. If your dealer tries to charge you, show them this.