Breaking down a dealer invoice ..actual cost
 

Buying a 370z at or slightly below dealer invoice still allows enough profit for the agency. An actual example goes like this (suggested list price $40,515...dealer invoice $37,279) Now, if you buy the car at $37,279, the dealer hold back is listed as $1048, so he still makes an acceptable profit on the deal.

That's true. And there are some stickies in the pricing forum about how to get such deals.