I'd like to recant the above statement. Upon further, more detailed consideration, I can tell the difference. I used to leave it in "Sport" mode all the time. Now I switch to non-Sport on certain roads - makes the ride much more comfortable (without too much of a reduction in handling ability).

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2008 X5 4.8i, Jet Black, Tobacco Nevada leather & just about everything else (no vent. seats, no 3rd row)