The gearsets and spur gears are all straight cut. The spur gears are just an extra set to scream on top off first through however many they have. The old Frankland quick change rear ends (I'm dating myself here) had the spur gears in the back of the differential behind the ring and pinion. With these a stock car or Indy cars could run on everything from short ovals to super speedways without ever changing the ring and pinion. Some of GT2, 3, and 4 cars use the mini stock version which is about three quarter scale.
My understanding of these spur gears are that they give a cost effective way of "simulating" having a wide range of differential gearings. By means of an extra gearing placed between the gearbox and the differential.
The thing with differentials are that they are very expensive, and rebuilding them takes special tools and skills. And for a racecar extra cost of locking or limited slip units makes having a selection of diffs at hand almost impossible for the average amateur racer. However i personally doubt that BMW ever used these extra gear-sets to cut costs as the cars competed in the most competitive class of it's era.
Apart from being cost effectice, they have the disadvantage of extra transmission loss. And when everything in the car has been optimized at no expence. I simply dont see this technology being utillized in a racecar like this.