If it exists (I have no idea), sound far more likely to be the N52 that they're talking about than an S50B50. It debuted in 2004, so it's in the correct time range, and in other trims made nearly 281 hp.

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Current Cars: 2005 IR/IR M3, 2003 TiAg M5, 1995 S50 B32 GT3 RS Green M3 Race Car
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