I'd say they are about the same on reliability and you have a full warranty in case something goes wrong. BMW has been producing the M3 for decades whereas Lexus is relatively new to the high performance sport sedan game. I'll take decades of R&D and experience.
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2009 Carbon Fiber/Red 370z aka Trish: Sports Package, Meisterschaft full catback, Fast Intentions Longtube Headers, Injen Long Tube Intakes, UpRev Tune: Sold 
2008 Lotus Exige S Club Racer aka Bella, always leaves me smiling
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