It's been awhile since I compared the two but going off of memory the M8C includes a more enhanced exhaust system. The M8C also includes full leather in the base vs the add on to the Extended Merino on the M8. For what it's worth when I priced out a M8 vs M8C I leaned towards the latter as by the time you option up the M8 to be equivalent from an interior perspective alone on a lease it is marginal cost plus you end up with the better exhaust.
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