I have no idea about the inner workings of manufacturing old BMW parts, but presumably this happens with everything? You're surely doing it wrong if your old parts are costing the same as your new parts, because of increased manufacturing cost due to smaller runs on the old parts.
The motor industry is a special case though - AMD don't bother to manufacturer old CPU's once they are superseded unless the market dictates it, in which case they can continue to manufacture them in bulk and benefit from lower costs through economies of scale.
The motor industry is different - it has to continue to offer parts for discontinued and superseded products even though demand is difficult to project. They don't make CCC kit still because they can make a profit from doing so, they do so because it's unacceptable that they reach a position where buyers of new cars are hit by the effect on residuals etc that knowing that a few years after buying it they won't be able to get parts would have.
Therefore the small demand for these parts will be met by a combination of producing enough stock in the first place - at original cost - to last a number of years and then running small production batches in the future to replenish stocks. Small batch production is expensive - you don't benefit from economies of scale when running off small numbers.
There will be parts of these cars where demand *increases* as they get older. Which is why you'll notice that where they do have the ability to run off plenty of them they do benefit from reduced costs and price does fall over time, ie bits of suspension etc.
My personal thoughts are that they keep the price high because they know that the average person will have to pay it if their iDrive breaks down.
I disagree. Most people who actually get a new CCC unit ordered will do so under warranty, those without warranty will inviarably not bother or opt for repaired used parts. The only people really paying £800 a go for CCC units in any real volume will be those who underwrite the AUC and Insured warranty products.