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I am shopping for a lease for an '07 S40 T5 AWD, 6-spd manual, Prem Pkg, Audio Pkg, Climate Pkg, Metallic Paint and Sirius Radio @ MSRP $34,375. After another day of haggling, this is where I currently stand with 36-month, 15,000 miles/year lease quotes from two different dealers

Dealer A - cap cost $26,209 - residual value 44% ($15,125) - money factor 0.00250 - total up-front money $1352 - total monthly payment (with 10% use tax) $452.

Dealer B - cap cost $27,462 - residual value 48.64% ($16,719) - money factor: 0.00250 - total up-front money $1357 - total monthly payment $437.

How can two dealers in the same area (Pittsburgh, PA) give me two different residual values for the same car?  They both seem low compared to what I have been reading on here. Dealer A claims that Dealer B is clearly using faulty numbers, that they have a history of these kinds of stunts, and will likely pull a bait and switch on me, changing the deal with correct numbers when the time comes.

Dealer A seems to have better service and has a better overall "feel" to me than Dealer B (for example, Dealer B seemed ultra secretive, not allowing me to take a copy of their detailed lease quote with *** but is this worth $15 a month more?  

Any and all advice would be greatly appreciated!