I did the oil changes this week. I would recommend buying new plugs, as they aren't that expensive and being allen key type, they can easily chew up trying to get them out, as mine where rusty/seized. The gearbox plugs are aluminium so can chew. The diff plus are steel, so you could re-use these and just buy new washers at 72p for the pair.
Here's a list of what I used and what it cost me, for my 2003 E85 3.0i 6-speed manual.
Gearbox
2 x BMW 23117531356 gearbox screw plug, from Genuine Autoparts - £10.18
2 x 1L Castrol Syntrans B 75W manual transmission fluid - £40.00
Differential
2 x BMW 33117525064 diff drain plug, from Genuine Autoparts - £6.56
2 x BMW 07119963355 gasket ring, from Genuine Autoparts - £0.72
2 x 1L Castrol Syntrax Longlife 75W-90 axle fluid - £27.99
Getting the lower diff drain plug out was pretty difficult as I couldn't get my allen key socket in as it was too long. Ended up making a 'tool' using a bolt head as the allen key and welding too nuts on to allow a socket to grip it. From memory the plugs need a 14mm allen key, but you'll be find if you have a short key.
I haven't noticed any real change in the gear change, which is disappointing. Its quite clunky and isn't smooth, so was expecting an improvement - but then it's 13 years old and done 110,000 miles, so maybe it can't be improved now. Still, I'm glad I've changed the oils and know its done. I would suspect it had never been done before as the plugs were the same condition as the gearbox and diff. Yet the oil wasn't as dirty as I was expecting. I suppose that's a sign of how good quality the gears and cogs are.