On BMW CA, the MPPK popped. Below is what the site says: I have highlighted some of the key items. It doesn't seem to be resticted to M-SPort
BMW M Performance Power Kits further increase the already impressive performance of your BMW 3 Series thanks to perfectly matched software and hardware components. Peak torque varies according to the selected gear.
The performance increase, brought about engine data modifications, introduces
new thermal challenges. This is why, as well as a
new control unit that processes the data, there is a
larger intercooler.
And only with the Original BMW M Performance Power Kit does the BMW warranty remain unaffected.
For 335i and 335i xDrive. Increase in performance from 300 hp to 320 hp, increase in torque from 300 lb-ft to 332 lb-ft,
new engine control unit, modified engine electronics, more powerful intercooler.
Also, they show the below Pic with what looks like the intercooler mentioned above