I don't see how anyone can say this car is overpriced. Asking price of ~$24k for a newly designed RWD sports car, 6spd manual, modern day safety equipment, desired performance hardware, while keeping it fairly light, there's really not much more you can ask for. The car is still made for the masses, you can't expect the company to de-content it that much.
A comparable brand new Miata is roughly the same price with a little less power, open diff, and 5spd manual. Pricing for this ToyoBaru is reasonable and competitive in my opinion.
It's refreshing to see a car like this offered in America.