US configurator says that for $2,800, you get:
Emphasize the sporting pedigree of your vehicle with lightweight, decorative carbon elements such as the dynamically-styled M Carbon mirror caps and the M Carbon rear spoiler. Also included are the visually-upgraded side air inlets in the front bumper as well as the rear diffuser insert, both with a unique geometric design.
So I think it does not include the front splitter, but it does include the rear diffuser insert (I think they mean the 2 things where you would normally see the exhaust at the rear.