I'm seriously considering buying one, and have been crawling all over the several GTO and LS1 boards, so I can tell you where things stand.
There seem to be a number of dealers willing to sell for MSRP. There are the usual few gougers who are trying to get more, and have done so in some instances, but as time goes on that should abate.
The fact is, GM plans to produce 18,000 GTOs for 2004, although some have speculated they won't be able to do it given the fact that they are just getting into the dealers' hands now. The expectation is that just like the 2003 Cobras, of which there are (only) 10,000, prices will fall. I understand Cobras can be had for less than $30K now.
There is very little mark-up on the cars, and I don't think GM is making a killing appreciating the gyrations they're going through to bring these cars in and that the Monaro equivalents sell for big $$$ in Australia, so I wouldn't expect to pay under MSRP for the near future.
What isn't clear to me are whether GM employee programs, GM card programs, etc. apply - I just haven't done my homework in this regard.
They are j-u-s-t starting to hit the dealers. One is rumored to be at a dealer in El Paso. One guy I'm aware of from other board claims to be getting his delivered today.
I won't do anything until spring. By then there may be some 2004+ models, or good information on the 2005s. Rumors include hood scoops, rear spoiler delete, 18" wheels, etc. The best rumors surround more power from the LS1, an LS6 option, or the 6L LS2, any of these making 400 - 500 HP. Oh, and the 2nd coming of the Judge. Oh, and a road racing variant. Oh, and a white car - r u listening GM?