You're gonna regret gear oil when the mercury falls next winter, and all other winters when you have that in your transmission.
ATF, automatic transmission fluid, is light weight and has excellent sheer qualities, gear oil is heavy weight and the sheer qualities are not nearly so critical. When it turns cold outside, the heavy gear oil will turn to goo and your transmission will be all but impossible to get along with.
I do not have an Owner's Manual handy and I do not know that the fluid used in the E36 and the E46 are the same (although if the transmissions are the same then I see no reason to think the fluids would be different), and the E36 specifies ATF (Dexron II) or MTF-LF (manual transmission fluid, long life). If you were going to deviate from Dex II, then use Dex III, or whatever ATF is called for in your model car that is equipped with an automatic transmission.
Your idea to use 75W90 is a bad one, I think.