A good friend has been in auto sales/management for a long time. I dont think anyone in sales at the dealership has a clue what the car really costs. They are given windows for price and the higher they receive the more they get. Factory incentives vary almost weekly, financing incentives vary, extended warranty packages vary, any upgrade (seal coating, appearance package, etc. is just icing), service and parts sales impact pricing on new sales. Dealer trades impact price. Ever notice that the sales people cant discuss pricing on upgrades/extended warrantees? Those are often perks left for the finance/paperwork people to get a cut of.
The absolute best a buyer can do, IMO, is pick a vehicle you want and a price you are willing to pay. If the two match, you got a great deal.