Lease is a good option not only for high end cars if you drive 12k miles or less per year but also for corollas. Here, we are not comparing dollar for dollar but the value of the lease. With lease, you don't pay the sales tax upfront, rather pay it month to month. 6/4 got tired of used cars, he will get tired of small corolla in three years and want to get a bigger car, may be a luxury car. He has that flexibility with lease.