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Well, that's what they're worth. 2005 models are out already...making the 2004 models worth less...even if they're brand new. Also, if you buy a 2004 now and go to sell it 1 year from now, the dealer will consider it a 2 year old car and will give you less for it than a 2005 model bought the same day with the same amount of miles.
But if you plan on keeping a car for a few years, yah, buying at the end of the year or at tax time is a good deal.
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