I had this discussion with my ex. He is into racing, my family is into it with german cars. My ex used to have an eclipse with 5 point harnesses, fuel cell, turbo, ect. Thankfully it exploded one day on the track and he got a DINAN BMW M3. lol
This car doesn't even have a turbo, super charger or anything. It is pretty much still all stock. The carseats fit in the back and can be wonderfully installed. I still said no. I put them in it occasionally when I was driving it and we had no other vehicle. I think maybe twice to go to the doctor, when they were still RF in their Boulevards.
But I refused to let them ride in it regularly. Or with him driving. The temptation of racing is just too much in that car, too easy to get caught up and forget you have the kids with you.
Despite the awesome safety features of a BMW (I got rear ended on the freeway, the other guys car was totalled and mine had two scratches) I just was not comfortable with it.
I personally wouldn't be comfortable with it at all. We take the kids to the autocrosses, to the track, ect so they can watch Dad, Grandpa and now their Uncle racing. They love BMW's and can spot one faster than I can half the time. However...there is no need for them to ride in them to get that experience.
That said, I wouldn't mind putting them in a regular stock BMW, especially an older one like mine. I may start driving it again. But not one equipped or meant for racing.
I also had a friend in high school who went out to the sand dunes with their Dad and were just driving around. Vehicle rolled and my friend died. It just happened again a few months ago here. I'm just so incredibly paranoid after what we've been through that I don't take chances I don't absolutely have to. My Dad says I'm not living life... I say, at least we will be here to live it.
There's my long opinion. lol