Hmmm, a few comments that might help anyone looking at this...
Firstly, I think the touring pack is through loading (for skis - through the cubby between the seats) and the loading racks on the boot. Which are not the same colour as the car, which is weird. So maybe retrofitted, and means maybe through loading is not actually 'fitted' in the car. If it has through loading that might have an effect on whether it has a CD changer and nav or not - but I don't know what they do with them if you have that option. Anyway, those racks are bolted through the boot lid so if you want rid of it you will need either a new boot entirely, or a fill & re-spray...
Talking of paint, that looks properly s**t - potentially have to do a lot of work to bring it back, as it will possibly be massively scratched and swirled. If you've got the skills and the time to sort it yourself you might accept any issues. And it could just be badly cleaned / not polished & waxed.
The 'very high M spec' is pretty much nappa leather, a carbon leather dash and xenon lights as standard. And M door sill plates. Not sure what else was standard over the Si Sport trim. It has a wind deflector which is good, but if it hasn't got heated seats that would be enough for me to pass given it's a roadster.
No service history detail in the ad is a concern for this sort of car, but could just be a rubbish seller. Lack of interior pics could be for the same reason, but I'd want some before travelling to see it plus some close-ups of teh exterior.
To give some context, at the end of April last year (pretty much peak buying time) I bought a one owner, 2007 plate in immaculate condition with a full BMW service history and most of the toys (nav, cruise, heated seats, PDC, electric/heated door mirrors, wind deflector), plus some choice mods like intravee, sexy Stormwerks gear knob and aero side skirts. It was on 24k miles as well and I paid £2k less than that one. Admittedly it was from a fellow forum member so I may have gotten a better deal than if he'd sold on AT or PH, but he's a proper tight fecker so I know I didn't get the deal of the century :wink:
Given that general consensus is to buy on condition / history before mileage, and this is not peak buying season for roadsters, I'd say it's more than a touch overpriced...
it not selling because low miles like that are getting scarcer.
Very little to make you want to go the next step & enquire 
