Pdondar I also thought the same as you that it was a pure marketing exercise. However I spoke to an engineer in Munich HQ before I got mine re-mapped - There is a difference between the engines.
The pistons on the 18i, 20i and 28i are physically identical to look at however they use a different material mix for each car on the production line to save costs. The higher the engine output the more copper is mixed with the aluminium of the piston head when it is cast to increase its thermal breakdown point. The copper costs more than the aluminium hence BMW takes what ever cost saving they can on the production line from their suppliers. Any one that has worked in a high volume production environment will be aware of these techniques - every penny counts.
So theoretically if you drive a remapped 18i or 20i flat out for a long period of time you could get to the thermal break down point of the piston head and damage it. However this situation is highly unlikely to ever occur, but they need to design for it - I am sure someone will drive across the outback flat out for a few hours in their z4.
In order to simplify the number of spare parts that have to be supplied and managed only one piston, that with the highest copper mix from the 28i is made available in the spare parts catalog. That is why when you look at real OEM or check the spare part numbers from the dealer there is only ever one listed and let face it they do not care about saving you a few $$$ on what you need to pay for spares.
This reminds me - I need to post about my remap experience! If you are in two minds about a remap....do it!! - Unless you plan to drive at 155mph for 2 hours across a dessert