I'm guessing you guys are talking about a 370Z with sports package and stripped of everything else? Because a Touring model with sports package, 7-speed auto with rev matching, hard-drive-based nav, backup camera, heated seats, carpets, etc comes to invoice of over 42k. I just did the numbers on Edmunds - I got mine fully loaded this way for about 39,900 so I felt I did real well price-wise, but this thread had me wondering so I did the numbers to be sure.