I agree that from a protection standpoint, the liners are best. From what I can tell, the BMW liners are basically branded WeatherTech liners. Good quality.

However, costmetically, I'd say the black rubber mats look best. They offer a decent amount of protection too, if you're in a mild climate. In Chicago or NY, I'd go with the liners. In NC, TX or anywhere in the South, the mats should be fine.