Kirby said:
It can happen to ANY manual transmission vehicle, just to varying degrees based on the drive train. It definitely is not limited to BMW. It's more likely to happen in a 5 or 4 -> 2 shift. Why? 1st gear is *so* low that the wheels will more likely just lock up (and spin out of control and wreck the car instead of the engine ).
AFAIK, the reason why the money shift is usually a 5-4 shift that has become a 5-2 shift is that 4 and 2 are both located at the bottom of a standard H pattern, and the movement from 5-4 is down, left, then down, just like the movement from 5-2. If you go too far left, you may find 2.
It is also possible to do a 3-2 money shift on a botched upshift from 3-4.
1st gear is usually difficult to engage at speeds above 25 MPH or so, and the added resistance should be enough to clue one into avoiding the money shift into 1st.
As for the spinning out of control rather than wrecking the engine, the RPMs begin to climb before you completely release the clutch. You will have likely exceeded safe engine speed before the car breaks traction. In short, you may blow up the engine and spin the car.