With the gears being out of production . . .
I buy parts from the MaxBMW branch in N. Hampton, New Hampshire although they aren't often needed.
When looking at the parts list in their fiche,
NA at the end of a part's description line means the part is
Not
Available. If there's a price at the end of a description line, its presence can mean the part could possibly be obtained from inventory, either in the branch being searched or from another branch. It could also mean that it can be shipped from overseas.
Right now in
MaxBMW's fiche, RS pinion and crown gear sets are listed as
NA but RT 32:11 sets for 2/86 models onward are price listed. You should be able to substitute one for the other. If hunting for a decent used drive goes cold, those sets—plus suitable shims, bearings and seals if needed—could be an option although there will be a change in the performance curve.
If you find an attractive used unit, please share the photos here; however, good splines should be obvious.
Good luck!