Unless times have changed, the dealer does not buy cars from the manufacturer but sells them on consignment. Dealer 'invoice' is not the true 'net' price of the car. There's a little thing called 'hold back'. Go here and do some reading:
new car prices, dealer scams, negotiating, dealer invoice price, Car buying tips
That said, in my neck of the woods, the dealer's attitude is take it or leave it because they are the exclusive Nissan dealer in Halifax and they know that the car will eventually sell for maximum profit. However, I did take Nissan up on their $10K off the 2010 roadster incentive last fall. That was thousands below 'invoice' but I have no way of knowing if that price I paid was above or below the dealer's 'net' price. Mind you I traded my '09 Z touring as part of the deal. Oh, the freight and delivery charges of $1580? We are being gouged. Compare this to our friends south of the border.