I agree that $28k is the ceiling. This dealership is having trouble moving their 09 Touring with 405 miles for $24,750. They have been relisting this car for a few weeks now. No reserve though. So considering that the sport package was like $2800 for the 09 MY, $27,500 should be reasonable.
Nissan : 370Z: eBay Motors (item 190460821116 end time Nov-04-10 13:37:02 PDT)