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If you're buying a new FR-S, (which I assume so due to the price of the car), there is no negotiation on the vehicle. Scion has a "pure price" policy where the customer pays what they see on the sticker.
They're marked to where it's a fair price for the customer, and to where the dealer can make a little bit of money (to put it in perspective for you, I've sold 2 TC's, and they only had about 1,100 dollars in markup), so we don't make a lot of money on them at all.
If you think you would feel better about the situation by negotiating, you can negotiate with a Subaru dealer on a BRZ.
Now I noticed in your statement "4.99 rate" and noticed they haven't ran your credit score yet. They're just using this as the "average credit" rate (we do this too when we haven't pulled credit). If you're a 700+ beacon, THIS is what I would negotiate for, a better rate. Don't let them hold you to that rate if this is the case. If you've graduated college within the past 2 years or looking to graduate in the next 6 months, you can also receive a $750 college grad rebate, along with special financing (as long as you have a job and there's no derogatory marks on your credit). Other than that, they really can't discount the vehicle for you.
I hope this helps! (:
(I work for a Toyota/Scion dealership in Virginia).
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