I've also been surprised. I was ready to get an '05 back in August but dediced it was worth it to wait. I have no AMT issue, however.
I think that this is more new car fever or simple need, and to a lesser extent AMT. I know the person at the dealer at the same time of me wanted first available and stated he did not care about the year, package or tax credit, he needed another car and wanted another prius so he would go with watever was first. (although after speaking with him and taking into cosideration the area I live in AMT may also have been a factor). just my thoughts,
I needed a second car for my wife. I did the math and figured that, for the tax credit difference, I could actually rent a car for the interim and still come out ahead. Instead, I put an old beater back into service for cheap. I'm getting the car and trim I want in January and the tax benefits as well. (It is hard waiting but I am a grown up. )
Definitely AMT for us. We're getting two cars and will reach AMT using only one credit. If we can get an '06 this Decmeber we'll take it.
Well I'll be cut close, I'm 20 down the list for my options... so if it takes to January, then the IRS is more than happy to waive my credit.
I am buying this on behalf of my company so I can't declare it as a tax relief when I do that because it is not on my personal taxes. So I am buying it ASAP and not waiting for Jan 1st for the tax credits to kick in.