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I have had both.
I initially had the M Performance exhaust. I bought it before any other makers were manufacturing exhausts for the F30. I like it well enough. It was a little high in exhaust note and used the factory valve that closes the one exhaust.
My dealership then started carrying the Dinan line again and I purchased one of the exhaust systems. I like it much better. It eliminates the valve and has a much deeper note. It also sounds good on the outside but not intrusive inside the car. I wish I could have heard it before, I would have bought it first. I also think that it is cheaper than the M Performance exhaust if not close.
Luckily they are both covered by the BMW warranty. If you are going to get the Dinan engine tune, definitely go with the Dinan exhaust.
If it helps, my car is a 2012 F30 with the N20 engine and about 45,000 miles.
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