I'm sure you understand that a true manufacturer's CPO warranty costs the dealership often $2,500 just to enter the vehicle in that program for the extra warranty. That doesn't include the cost of meeting the CPO standards. We often throw away perfectly good, sometimes new, tires because they have to be original equipment standard on a CPO car. Not to mention updating services is not covered even by the manufacturer's Maintenance Program if the dealer is bringing service up-to-date for CPO. Likewise standards for brake pad and rotor condition are beyond the point that (BMW) maintenance program would cover.
A lease return on a BMW comes into a dealership with new non-OE tires, brakes at 25%, and due for coolant flush and oil change, the tires have to be tossed in favor of BMW-spec tires (star cast-in sidewall) and all services are done at dealer expense before CPO is attached. Same car gets picked up by a used-car lot from an auction after being turned down by the franchise store, they wash it, state-inspect it, and put it on the lot. Even CarMax with their useless "Certification" claim doesn't have to do what a franchise dealership must to call a car CPO. This is true for BMW, Mercedes, Lexus, you name it. It's expensive, but you get a manufacturer's warranty coverage. There's a difference.