The ABS are should be easy to remove, (most likely just needs a fuse removing), you need a professional to 'de-gas' the A/C though, this isn't something to be messed with if you don't know what you are doing and have the correct equipment for doing so!
I think the only difference between 325 and 8 is the engine I would have thought, the latter is 193 HP as standard (assuming E36).
Martin