I have a "build your own" valve adjusting kit for an E46 M3 from ECS Tuning that was purchased in 2018 but never used.
Kit includes:
BMW Gasket Set #11127832034KT ($189.42)
Wiseco shims #VSK4 ($24.95)
Schwaben magnetic valve shim tool #2986423 ($24.95).
Plus actual shipping from 15234.
Price is OBO - thanks!