Unsure about M&S! I've not bought their advent calendar since 2015 but there's lots of repeats from the previous M&S beauty boxes/bags.
My heart always skins when I see the Eyeko mascara – I've never had one that works for me. I do use eyeliner but I'm not that excited to get two in one calendar and three hand creams seems unnecessary. Wonder why they never include a scented candle? Not strictly beauty but neither is pillow spray.
Saying that, there's full/large sizes of Emma Hardie cleansing balm, Aveda Botanical Repair, Prai 24hr gold cream and the Pure day cream which are all excellent, so it's worth the £40 for those. Just wanted something more exciting!