Couple of questions: are they selling this as “new”? You mention CPO which typically means preowned. Does the state you live in require them to title the car for that use? If so that makes it a little more ‘used’ and ought to get little more off price. Also, being a 2023 how long has dealer had it? Check the mft date on the body—they surely have had to had it a fair amt of time also increasing their desire to move it.
My current vehicle was a BMW X5 courtesy car. It was mft in Sept 2017 and I bought it at end of Jan 2018 with 4500 miles. Bought it as new as I got the origin cert from dealer. I got approximately the same percent off you reference and haven’t had any issues. My opinion is people will treat these cars a little more gently than a rental one so should not have been ‘rodded’. Good luck.
Yes, the dealer took title to the car and owned it for 3 months or so making it used. Mfg 8/23, dealer purchased 12/23, offered for sale as CPO 3/24.