2001 BMW 540i Spark plugs / PCV location

Plugs are under the valve covers and the PCV is the plate on the back of the intake manifold, go to Realoem.com for the plate, also get the throttle plate profile gasket and intake manifold gaskets along with the valley pan too. They all have a tendency to fail at about the same time.

When replacing the spark plugs, should you also replace the connector boots and ignition coils of the spark plugs? and the valve cover gaskets?
This car has never been tuned up, and has close to 100K miles.

At 100k miles there are many reasons to remove the intake manifold and replace both valve cover gaskets and the valley pan and several other things that might need attention. Replacement of the spark plugs does not require replacement of boots or coils. The pre-cat oxygen sensors should be replaced at 100k as well. Repost if you need more help.