2019 Audi Q5 Premium Plus - Bay Area - Good Deal?

Got 2 deals here in the Bay Area, CA. Audi dealers aren’t going for any lower. So are these any good? I know the MF is 0.00063, so these are clearly marked up. But dealers say this the price at which they are willing to sell. How to handle that? Ask for a higher discount else walk away?

Really liked the Q5 P+. A class apart from other 2L Turbos which have comparable lease costs even though having a much lower MSRP.
RDX Aspec AWD Leases are quoted at 21500 total cost. CX5 Signatures are at 19500 total cost.

Deal 1
MSRP: 53990
Discount: 7000 (12.97%)
Selling Price: 46990
Rebate: 500 Conquest
DAS: $2500
Per Month: $529 + tax
Terms: 36/10K
MF: undisclosed
Residual: 55%

Total lease cost including 9% tax:
2500 + 529×35×1.09 = 22681

Or

Deal 2
MSRP: 53960
Discount: 7500(13.9%)
Sale Price: 46460
Rebate: 500 Conquest
0 DOWN
DAS: $1781
Per Month: $541.55 + tax
Terms: 36/10K
MF: 0.00099
Residual: 55%

Total lease cost including 9% tax:
1781 + 541.55×35×1.09 = 22441