If I had to guess, I would say that it is 1972 BMW 3.0CS. Here is what I can gleam from the photos:
- It has rear disks, so it's not a 2800CS
- The rotors in the cabin may be rear rotors, the CS/CSI rears were also vented
- It is a US spec car. The spacers on the the strut tops were mounted on the underside of the fender to bring the bumper height up to US standards (that height standard was announced in 1971 and started in 1973).
- The car has early "slotted alloys". The 20 spoke (alpina style) wheels showed up mid '73
- The roof panel is missing the seatbelt anchor near the grab rail. My '73 CSI (Build Oct 1972) has that nut.
- The inner fender is missing the CSI airbox mount, adding to the CS identification
As far as value goes. The rear trailing arms with the disks are worth $600 - $800, and sell fairly quickly. The front subframe isn't all that sought after but it's worth about $200. The rockers probably aren't worth anything because you would need to cut out all the welds to reuse them. I personally would be interested in the unmolested rear parcel shelf as well as the floor pans (which also look clean), and possibly the wheel wells. I'm 'restoring' a 2800CS (aka buying stuff for a distant restoration). You can find me on the e9coupe forum, I post there every now and then.