I just picked up a pair of the BMW Pro Winter riding gloves, and I'm really impressed. I wore them on Friday for 30 miles of pouring 47 degree rain (without the heated grips on so I could evaluate their insulation) and my hands stayed warm and dry.
The local dealer (Ride West BMW in Seattle) had a "Black Friday" sale, with 20% off gloves and other apparel and accessories. MSRP is $145.
Yesterday morning, my son and I went for a 95 mile ride, with temperatures between 34 and 42 degrees. After several hours of riding through chilly weather, my hands never got cold. The cold air and high humidity caused lots of condensation to form on the screen, mirrors, handguards, etc., which kept a steady stream of moisture flowing across the gloves. Gloves stayed warm and dry throughout.
I picked the "Pro Winter" gloves as I already have a pair of BMW's "Pro Summer" gloves that fit and work perfectly. Just like the "Pro Summer", the "Pro Winter" gloves fit my hands like, well, like gloves. I'm unable to find a pair of Rev'it gloves that fit my hands, but the BMW gloves fit me perfectly.
This is the first time I've bought winter riding gloves, as I've always used my summer Aerostich elkskin ropers year-round under the handlebar covers on the RTP. When I'm on the GSA, I don't have handlebar covers - so a warm and dry glove is now a requirement.
I think I've found the perfect cold and wet weather riding glove!