Metra 98-9306 Dash Kit

This accessory bracket is to relocate any buttons below your IHKA module (HVAC controls). If you are replacing a standard BMW radio (non-DIN, no screen) with a DIN unit with a screen the IHKA module needs to move down to make room for the larger chassis radio so any buttons for heated seats, hill descent, etc. need to move with this bracket. If you have no buttons below your IHKA module you do not need this bracket.

I know this is also needed in some BMW 3 series vehicles and is not just for the BMW M3 models. That could be why its being listed as a needed item. I recommend contacting an advisor on 1-800-324-9695 to discuss the specifics on your vehicle and double check on this part being needed for it