Hands down BMW has the best lease program out there. They subsidize their residual which gives you a lower payment and they have all types of incentives. I got almost $7000 in incentives and rebates plus another $7500 in discounts yesterday. I paid $75k for an $87k car after taxes. I might also qualify for another $1000 check after the car is delivered in 2 months.
My friend leased a fucking $65k Benz GL 350 for his wife for $900.month and my payment is less than that.

Audis are even worse than Benz.