I noticed on Lakeshore's website that they had 2 different sets of Style 132 wheels in their inventory, with different prices:

594471F 19 X 9 $295
594481F 19 X 10 $325

BMW-242-19-F 19 X 9 $225
BMW-242-19-R 19 X 10 $225

According to Jon at Lakeshore, the first set (594471F/594481F) are BMW OEM wheels. The bottom set are replicas. The OEM wheels do not include lugs and caps; the replicas do include these items.

The 2005 BMW Accessories catalog shows the retail prices of the OEM wheels at $520 and $530 front and rear.

That's a pretty damn good discounted price on NEW OEM wheels, even cheaper than used sets of OEM Style 132 wheels on eBay.