Cash is King. Well said.

For leasing, the residual value is determined solely by the manufacturer. There is no negotiation.
Now if you have tax reasons to pay a higher amount you can factor in some extra miles (whether you use them or not), increase your payment which will help decrease the residual (because of the extra miles) and then have a much lower buyout. Buy it, drive it into the ground.

Perfect way to have your taxes lower your vehicle costs...