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I went to a dealer yesterday and he used a 52% residual for a 36 mo/36,000 mile lease. I have had several BMWs but never leased before so newbie question - can a dealer decide the residual, or do they have to offer exactly what BMW publishes? And is it 52% or 53%?

I would think the other factor is that if you lease, you pay sales tax only on the payments. When you buy (including flexchoice), you get taxed on the entire sale price of the car. So with a lease, you would "lose" $ 2,625 of the credit ($ 7,500 - $ 4,875), but you would save on taxes - in...