I also wonder again financially which car offered is the best price of all cars on the scheme. I guess this = expensive car and low AP.
To determine the best value car (cost to lease versus retail price) you cannot look at AP alone, you have to take into account the almost £10k sacrificed benefits over the 3 years. As this is the same for all cars (other than a small number where the car costs less than the full benefit allowance), this always makes the higher priced cars far better value than the lower priced ones.
For example, if someone leases a £15k car at zero AP, they are paying 66.6% of the cost of the car over 3 years (£10k sacrificed benefits). Conversely, someone leasing a £40k car with an AP of £5k is paying just 37.5% of the cost of the car (£10k sacrificed benefits + £5k AP).
So, as a broad rule (as there are always exceptions), the more expensive the car, the better the value.