when it's still new

I'm looking at a left over 05 but it doesn't seem to be much cheaper than an 06 when you factor in the rebate you can get on the 06.

it's a $30k sticker subaru of that makes much difference. Any thoughts on what they "should" be taking off of the 05?

Which specific model is it? I don't believe an STI, for instance, would give you much of a discount. For best reference, check out autotrader.