I paid 30,500 for my 2000 S with 10,000 miles. But state tax and all those BS fees were another $1500. But the car really was show room new. just a three inch scratch on left side of the nose. Mine came with the steped up sound package,wind deflector, the owner had stone guard applied to the front of the car and most importantly (for me) a stick shift.
I think for resale value, the S is the way to go if you can swing it.
But a 2.7L 6 cylinder Boxer engine is nothing to sneeze at either.
By the way, Have you owned a black car before?
My advice if you haven't: don't touch the paint with auto store towels. Get the expensive one's that the professionals use. If you have ever been to an auto show I gurantee you those car's have never been touched with anything other than an expensive waffle weave towel.
That means don't let the car wash guys dry your car with their drying towels, give them your towels.
http://www.autopia-carcare.com/mf-201.html
Black cars are washed probably washed 2 or 3X's more often of course the more you touch the paint the more you swirl and scratch it. Click on my //http you can see my black miata that was prepared (frequently) with Klasse and P21S.