I think you are pretty much correct in your estimate, 27 is a bit high. That mileage is not very high and allows for the pricing you quote. The only way 27k works if is completely up to date on maintenance. I.e new brakes and tires and/or it comes with an extended warranty, otherwise 24-25 is ok.

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2003 4.4i black ext./black int./black headliner (kid's runabout)
2014 535d X-drive, M package, silver/black interior

Sold but not forgotten:
2009 E70 35d, black ext./black int./black headliner (sold 2021)
2006 4.8iS Le Mans blue/cream int./black headliner, SOLD in 2012 sadly...

Other hardware:
2015 Cayenne S (wife's new DD and definitely wroooommmmm)
2016 Tundra 1794 edition crew cab, luxo hauler
2005 Tundra crew cab, weekend hauler. Sold after 150k very happy miles.