Well, in ElDiablos defense this isn't a "Viper for sale, $70k". Whether the lessee chooses to buy the car out or not is their choice. When people do that, they are generally doing it so they can get the "bugs" worked out. I.e. if the car ends up being a lemon, you give it back to the lease company, if it's really nice, you buy it out. Yeah, the total cost would be $69k, but you can deduct $28k of that if you do it through a business (which could save you $14k in tax), and the total price for everything ends up being - what - about $5k more than if you bought it today ($65k eBay buy-it-now vs. $69k over 2 years)? That's not a bad deal.
Also, maybe someone wants a new Viper now, but doesn't have the $$ to commit to a $65-70k deal. This allows you to commit $28k, and in 2 years, it would likely be easier for this person to finance $40k at that time.
Obviously if you lease a car, make all the payments and then buy it, it's not as cost effective as just buying it outright, but people aren't dumb and there is always a financial incentive to doing a lease, as ElDiablo pointed out for tax reasons, or for the other reasons I pointed out.
For someone looking to get into a late model GTS, this isn't a bad deal, IMO. ElDiablo, I am assuming it's an open end lease where you can walk away or do the buyout?
