[BMW269]

Actually very few companies are able to build real sports cars: Alfa Romeo, Maserati, Ferrari, Lamborghini, Porsche, Mercedes, Toyota, Honda, Nissan, Lotus (but don't know how to run a business), Chevrolet, Dodge, Ford and Renault, not to mention Pagani and Koenigsegg.
As you see, no Audi, no BMW. The Audi is a Lamborghini Gallardo/Huracan, the BMW M1 was a Lamborghini too.

In other words, BMW doesn't have the know-how. Now with Toyota they will. What BMW knows on the other hand is to build engines with good performance and now how to manufacture mass carbon fibre.

(If BMW knows how to build real sports cars, they have to prove it.)