I see a lot of chatter about the seats and audio, but there's more to the Touring pkg than just those two items. Here are the rest of them:
Bluetooth
Homelink
Auto-dimming mirror
Passenger seatback pocket
Rear cargo cover
Heated seats (not just leather)
Power seats (non-touring are not power adjusted)
Lumbar support
XM available in Touring only
These items aren't must haves for everyone, but they do contribute to the value of the Touring pkg. In other words, the Touring pkg isn't just leather seats and Bose stereo is all I'm saying. There are other goodies too.
Go to this url for a comparison chart:
2009 Nissan 370Z Coupe Specs - Nissan USA