Is this BMW i4 trade-in offer a good deal?

Got a letter from my local BMW dealer to trade in my existing lease. Is this a good deal?

Current lease:
2023 BMW i4 eDrive35
$62k MSRP
$583 + tax, Max MSDs
14,300 miles driven; 8,200 miles left
10 months left

Offer:
2025 BMW i4 eDrive40
$63k MSRP
$10,900 Manufacturer incentives + $7,000 Dealer discount
36 months / 7,500 miles
$431 + tax, Max MSDs

What’s the DAS?

The new car’s numbers include the neggy on the trade?

If I had to guess the original MSD’s are going poof.