Id say offer them 32k or 33k Out the door, including tax, title, and fees.. chances are they will jump at it in this economy.
Me and my dad just picked up a 2008 997 C4S Cabriolet new from the dealer about 2 months ago. It was sitting in the showroom and we were sitting at the managers desk just chatting. We asked him the asking on it.. $93k .. Offered him $65K out the door, they took it.
( Then again, we have bought several cars through them over the years.) Now we have a nice summer car sitting down in Florida to only be drivin about 1k miles a year... talk about a waste of money.
What do you think will happen to the value of the car if it isnt sold and by this time next year what do you think itll be worth because of the warranty being in effect for almost 2 years. Chances are if you dont buy it, it wont sell for awhile yet depending on the area this dealer is in..... its all economics.