<< a buddy of mine got one for 32,000. >>
the 3.2 engine is new for this year, so he really got ripped. my roommate's was $26,500 driveout price. if you mean a 3.0 CL, then thats about right, acura prices dropped like a rock when they started making them all the same.
<< Memory seating, bigger wheels, 6 disc in dash (I think the base might have it too), 260hp >>
the type s adds the better engine, bigger wheels, and some type s badging. the memory seats and in dash changer are standard. my only beef with the whole car is that the audio is bose, about as bad as it gets. and of course you can't get something else because they only make acuras one way.
the regular CL itself is one bad ride though, i think your wife will be pleased. i like my roommate's so much i think i'll go get a TL sometime this summer. the seats are nicer than in the accord, (the head restraints are just weird in the accord) plus it has a better engine. though it does take premium. and the city mileage isn't all that good for a 3 liter 6. nissan has some weird sales techniques that turned off a friend looking at maximas. i'd take a TL over a maxima anyday.