From BMW's point of view, the Dealer said they will repair the deficiencies, which is what they are supposed to do to prep a car to be sold as CPO.
Will that Dealer do a good job is another question. I'd ask they replace the steering wheel - an easy job, as the leather rim comes off as one piece, without disturbing the center airbag stuff - cost is about $470. (and the Dealer gets the parts for maybe half that.)
https://parts.bmwofstratham.com/a/BMW__ ... 63.html#04
Same with the seat bottom cushion - the "cover" is available as a part, and easily replaced.
https://parts.bmwofstratham.com/p/BMW_2 ... 65694.html
I would not accept an upholster guy mixing a little plastic filler, smearing it on the seat, "embossing it" to match, then trying to spray-match a little dye over it. Never lasts, and will look like shite in a few months.
Rims can be repaired, done all the time, but should be done by a rim shop with the proper equipment.
I'd tell them to repair it properly, or be prepared to go to court. If they don't, file a small-claims suit, for what it will cost you to make it right.
2015 i3 Rex, Capparis White, Tera World, Technology & Driving Assistant, Parking Assistant, Harman Kardon Audio System, 20 inch wheels, EVoInnovate EVSE