I picked up my LR AWD last July and had every intention of purchasing the Acceleration Boost. However, even without it, acceleration of the M3 is ridiculously faster than most people will ever need. From any red light, you'll be well above the legal limit within seconds after flooring it. Given that, and the fact that the $2700+tax only reduces the 0-100km time by half a second, I decided to save my money and didn't bother getting the upgrade. And I haven't regretted that decision.
So it's still (currently) available but once you take delivery of your car, give yourself a few days without the upgrade to see if you really need it. You might just find that you can live without it. Then you can spend that $2700 on something like PPF and/or ceramic coating.