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It will highly depend on the residuals and MF set by BMWFS.
Often times the residual is BS high number for which you will never sell that car yourself for that amount of money so if the interest rate, i.e Money Factor is low and the residual is artificially high then it makes sense to lease first because you're paying less for the car then it depreciates in real life.
In the recent years I have noticed BMWFS is not so frivolous with their estimates and set residuals close to reality like 50-52% and the MF is not a giveaway like it used to be something close to 1% converted MF to normal interest rate (x2004) so leasing is only good if you can write off and not necessarily getting more car for less $$$
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