BMW's tagline & positioning statement use to be "The Ultimate Driving Machine"
This recently changed to "The Ultimate Driving Experience."
BMW understands they are creating more than cars. They are creating an experience. Brands are always more than the product or service. It is a lifestyle, experience, way of life, movement, feeling, etc. Remember that brands are intangible.
New Positioning Statement & Tagline - “The Ultimate Driving Experience”
Remember a positioning statement is relative to other options. BMW has this position that no other car company has and now it supports that position with the rest of the brand elements. If your brand is going to position itself at the top of anything it needs support from the rest of your BrandPlan elements. BMW uses their positioning statement as their tagline.
You can see how they use "Ultimate" on their website? Did they over do it?