Mr Wilks,
I agree that low-mileage cars are not maintenance free, and if they're just left, they can be very problematic when put back into use. So that's why I keep using mine on a reasonably frequent basis giving it a 10mile run each time it goes out of the garage. I'm sure some owners of garage queens tend to forget their cars under a cover.
However, it's the low mileage cars that attract the highest prices, so if you wish to keep the car as genuine low-mileage, it stands to reason that it doesn't get much use! Likewise, when it comes to buying a low-mileage car, potential buyer's need to use their mechanical knowledge just as much as the paperwork, exactly the same as buyers of cars of high-mileage. I would say that someone choosing to buy a low-mileage S54 car would more than likely be an enthusiast and should know of the BMW CBS and therefore properly understand how it works.