Some helpful information in this very forum:
PSA for folks considering ceramic tint: sunroof glass can block IR | BMW iX Forums
Did you tint the front/rear window & sunroof? | Page 2 | BMW iX Forums
moonroof tinting | BMW iX Forums
And a brief primer on non-ionizing radiation from the Sun. Ultraviolet (UV) radiation is essentially received on Earth in three forms (wavelengths) - UVA, UVB and UVC. UVC (200-280nm) is almost exclusively absorbed by our atmosphere, otherwise we'd all be air-fried. UVB (280-320nm - think sunburn) is virtually all absorbed by ordinary glass transparent to light. UVA (320-400nm - think skin cancer) is about 50-70% absorbed by ordinary glass.
Some UVA will be blocked by the PDLC (Polymer Dispersed Liquid Crystal) layer in the sunroof, but not all. It's proprietary construction from BMW, and I haven't seen any actual measurements, but the sunroof does block quite a bit of heat (and some light) from the interior of the cabin. In the process of absorbing radiation, the glass will get warm, but the heat layer is localized mostly to the air proximal to the surface of the glass, and again is reduced by the rejection properties of the glass itself, depending on the glass and the wavelength energy. Tinting will help, both with heat rejection and blocking transmitted radiation, depending on the type of tint and the degree of tint. Tinting your sunroof will 1) not cause it to break, 2) is unrelated to your warranty, unless the glass is damaged by the detailer or BMW can show proximal cause, and 3) BMW has not stated in any written or verbal public communications or technical publications of which I'm aware that you should or should not tint your sunroof, as they have not with any other glass windows in your car.
If you want to leave your sunroof as-is, it provides a fair amount of protection both from heat (part of which is actually IR radiation) and light, but the total amount of UVA protection is unknown (at least by me), and the reduced light transmission is limited by the semi-opaque qualities of the PDLC - it seems visually to me to be about a 30-40 percent reduction, but that's a guess. If you decide to tint it, that will provide additional protection (up to almost 100%) from visible light, UVA and IR, again depending on the type and degree of tint. Pick a good detailer who stands behind their product, and do your research. PSA out.