What is "S-Plan", BTW? I've heard it before but never knew.

sport plan?

S-plan
 

S plan is a group discount for ford motor family, including mazda. However, they will tell you that the advertised price is lower trhan S-plan, so you cannot really combine it. I have one through my employer.

Hmmm. Well, the S plan that I had from Mazda Comp was an 1800.00 deduction off my sisters 05 Miata when she bought it new. And it wasn't on the table until the end. The sales lady said makes no difference- that is paid for by the factory. My buddy has bought two other mazdas the same way- and was about to buy the GT listed in the ad. I'd still call the car a deal loaded at $25k w/o the plan.

All. I took one out for a drive and was not that impressed after all. Yes its fast in all gears and pulls strong but just does not really 'feel' fast. The interior does not make you feel all that special over a standard or the V6 model. The loss of power after 4000 rpm is supposed to be something to do with the DSI engine. I read an article that was posted by those forum guys.
Lastly the S plan seems to be the invoice price (listed on Edmunds). A mate of mine bought a 5 door 3 and used the plan, as the 3 is so hot at the moment the dealer would not budge from the sticker price - so he had to pull the plan out his pocket.
In the end if you wanted a lux type then you could fully load a V6 with leather, hatch back with fold down rear seats (MS6 does not even have that)for those extra cargo days and m/roof + and still come out less than the stock price. Also note the 07 models are now more expensive and have 1 year less warranty than the 06's.
Me I'm still on the fence and looking at other 4 door options.

If you work for Ford (or are really close to someone-they can give to 4 people/yr) You can use the Z-plan. (its less then dealer invoice price--on paper anyway)

At work we have the S-plan, there are no MS dealers in VT though...lots of subbies though :(
Which would make warrantee work tough up here (the local dealers can not do it-they don't have the specially trained techs)
Not a real biggy but my (only) friend has an 3 and 6 and it seems like they are always at the dealer for some TSB or recall, from rotors to fuel pumps, motor mounts...

PZEV state vehicles (CA, MA, ME, NY and VT) have 145 hp on 2.0L and 153 on 2.3

Based on my research, the reason for the loss of power is because the dealer probably filled up with cheap 87 gas and the ECU is dumping boost starting at 4200rpm to prevent detonation.