I was in the same boat a few weeks ago. Initially, I started thinking that I would certainly buy a CPO, but after looking at a number of cars and trying to find the balance between price, on the one hand, and features, age and mileage, etc., on the other hand, I slowly migrated towards new. What got me was that each CPO that had the options or colors, or whatever, that I liked, ended up being one of the higher priced cars and when the tax credits were factored in on the new cars, for not a whole lot more money in the grand scheme of things, I could get a brand new 90D as opposed to a CPO P85+ that I had been considering. I figured why not take advantage of the credits while they are around to essentially increase my buying power. Of course, the argument that it was only an incremental amount more went completely out the window when I changed my configuration to a P90D on the last day before the order was confirmed, but I could not be more happy with my choice now that I am locked and loaded.