BMW Individual sound system is supposedly even better than the B&O in the Audi. It would be a special request option though and I have no idea of the cost.

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2010 X5 XDrive 35d (PCD date of 11/2)
Titanium Silver/Black Perf Leather
Sport Activity (ZAP), Premium(ZPP), Cold Weather (ZCW), Rear Climate(ZRC), Active Ventilated Seat (ZAV), Technology(ZTP) & Premium Sound(ZPS) Packages, Adaptive Drive(2VA), Space-Saver Spare(306), Comfort Access(322), Roof Rails (386), Nappa Leather Dashboard & Console (4M5), Automatic High-Beams (5AC), Head-Up Display(610), Satellite Radio (655), iPod/USB Adapter (6FL), Smartphone Integration (6NF)