I have seen 2009/2010 Nissan 370z's have massive price drops. I've even seen 1 below 20k. With the FRS expected to be about 22k-23k, couldn't a person just get a 370z which has more horsepower,'slightly' better interior, and cost the same or less. Or does the extra 2 seats mean that much to you. Here is a link of used 370z I found for only 20k!
http://www.autotrader.com/fyc/vdp.js...e&rdpage=thumb