2019 Subaru Forester Limited - lease advice

Not really negotiating - it’s more of a matter of what options do you want? Subaru offers option packages like many other manufacturers, so sometimes in order to get something you want (like a moonroof) you need to buy a package that includes options you don’t want. That part (the package) is not negotiable, because none of the options in a package can be removed from the car.

You are NOT getting 24% off on a Limited. Again - $24,665 is the sales price for a $28k MSRP Prem

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As you say, if his residual is $15,679 at 56% of MSRP, MSRP would be $27,998 and discount would be around 12% which doesn’t seem terrible at least before the extra fees.

That MSRP seems to reflect a base-level (no options) premium ($27,670 with destination), that has a few accessories added (like all-weather mats, cargo tray, etc.). You may want to think about whether you want any of the options that can be had a premium, especially the $500 all-weather package (heated seats & mirrors + wiper de-icer) - can be helpful in a place like MA.

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Did stop by at dealer and it’s 2019 Forester Limited 1st level with leather seats no nav and no upgrade sound feature

MSRP - with all options included is ~$ 30,500

They are discounting it to $28,500 to get the price to $320/ month and $1425 fees DAS

I did ask them for $320 monthly and DAS : $200 govt fee + first month which didn’t workout

There is no tax included anywhere at these numbers. And they sell it at invoice.
$343 with tax + ~$1,400 DAS without first month. These numbers don’t make much sense