You are at the same point as mine. My problem is F60. 200 mA draw.
The GMIII is a known problem. You can see the inside of one here.
https://www.bmwgm5.com/GM3_Info.htm
Mine was sent for repairs and refurbished. It didn't fix the problem on F11 or F60. F11 drain was fixed with an EWS bypass. The GMIII does require coding. I need to acquire software to clone mine. Or find someone to clone if for me. If a clone fixes, the GMIII went bad after repairs. A shop quoted $1200 for a new module and coding. Even with a clone, they couldn't guarantee the sleep problem or drain from F60 would be fixed. If I pull F60, draw drops to 11 mA.
How many amps are going through the battery cable if F27 is pulled? With F27 inserted?