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440i all the way. I did low mileages in mine across three winters, no issues at all. Yes, I stayed in during heavy snow, but would have done the same in a xDrive. I'd want winter or all season tyres on either to be untroubled by snow.
The 40i lets go very progressively. In the third winter that I had mine, the tyres were well worn to around the 4mm mark, on wet, cold (sub 5 degree) days, it was very easy to get the back to dance a bit in a very controlled way. When the tyres were meatier it always felt very grippy.
Noise and REFINEMENT - 40i every single time. Don't hamper yourself with a diesel unless you have too.
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Drives - 2020 LR Discovery HSE-L
Previous - 2019 LR Discovery HSE-L // 2016 F36 440i // 2009 E90 320D SE
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