Flatirons in Boulder was the largest volume dealer in CO 2 years ago in March when the WRX was released. They recieved more shipments of WRX's that were not ordered by customers than any other dealer in the state for the mere fact that they were the largest volume dealer in the state. Whether or not they still are, I do not know, but something tells me they are.
I don't think they're the #1 dealer in the country though.
edit: damn, Bret posting in at the same time I did