I’m not following your math at all. Based on this link RobinHood's MARCH 2021 Volkswagen Deals | CRAZY SPRING PLANS/DEALS! .00001 MFs on Tiguans! and the included spreadsheet SEL premium is $543 for 39 months with $1389 DAS.
Now I’ll admit that I took a ton of antihistamines today as my allergies are acting up, but I can’t figure out how you normalized the numbers between the two leases to make Palisade make any kind of sense. Are you counting the fact that he’s making out $6k on the current one into it?