You're kidding, right? They're making the best of a bad situation. They'd love to have a normal leasing program like all other car companies, but they can't--they cannot finance leases themselves and no bank wants to risk losing money reselling the car at the end of the lease. The best they can do is offer to buy the car back at 40% of the purchase price in three years--and you have to take out a five year loan, put $10K down, and get that $10K back one year later, with none of the lower monthly payments of a normal lease. This is strictly worse than the financing options from every other manufacturer.