Are you keeping this car for a long time or only a few years till you can get a better car? If you're going to keep this car for a long time, don't buy a 4 year old car. I don't care if it has warranty till 100K. The safety features alone on those older vehicles make it worth investing in a new long term vehicle, along with less maintenance issues. We did some Honda shopping not that long ago and the dealers were itching to move new Accords off the lot, the Civics are the hot sellers right now. You can probably get a new Accord Ex I-4 for near $20K, if not then the trim level below that. While I wasn't impressed with the I-4 5-speed auto, it was a nice engine and with a manual I'm sure would liven up nicely. Also people routinely get 26-30MPG city driving on those engines; you'll be lucky to get 20MPG with that old V6.
It is too expensive. Ignore the goodie goodie options and buy a more practical car, or get them to drop the price even more. If this is a short term car, it wouldn't be as bad; as it will hold its value better than any other used car you can buy and will have warranty till you can buy another car. But again, that's a lot of money to sink into a car that old.