Blackpowder:
I bought my L-39 in May 2005. Because it was the 1st L-39 delivered to my dealer, and my interest was high, I paid $35,500 & tax. That was an approx. 10% discount off the MSRP of $39,000.
In hindsite, if I waited for 6 months, I believe I could have negotiated a better deal. The L-39 has been out for over a year now, and you should be able to get the price down from what appears to be full list msrp. The cheapest price I have seen posted here is around $33,000.
As others have stated, your geographic location appears to impact what price you will pay.
So far, my L-39 has been a good value. Ultimately, you need to be happy with the price you pay. Only you will know what that price is.
Good Luck:
WALT