I hope I'm not spoiling anything but our friend @bmw43 has posted yet another remarkable render
What works really well here is that the lower headlights are integrated into the 'big mouth' part of the front fascia (not the M style 'small mouth'), visually pulling them down and lumping them together with the other dark elements in that area (air intakes, plastic...), which makes them dissolve into the 'background' rather than stand out like a weird second pair of eyes. These lower headlights actually look like a projected shadow underneath the top of the 'big mouth' crease, further reinforcing the feel that there is unambiguously only one pair of actual 'eyes' on the fascia, the above headlights with the signature corona rings (though I'm pretty sure it will have actual corona rings and not the iX style DRLs used here). For sure it's very close to the real deal if the spyshots are anything reliable to go by.