I purchased my Frontier PRO-4X in Jan '12 for $26,500. It was a slightly used 2011 model with 5700 miles. I couldn't be happier. The only thing I have had to do to it after putting 20k miles on it is change the battery which was replaced under warranty. The gas mileage is my only gripe, but I can live with that as I only have a 5 mile drive to work both ways (average 15.8, mostly city driving). I went with the Frontier over the Tacoma and F150 V6 mostly becuase of value but also because I just think it's a much better looking truck than either of the latter two. The 4-wheel drive system is second to none (Maybe Jeep, I suppose). It has great get-up.
Locking rear dif. 4-wheel drive system. Sound system is great! Well built bed tie downs, I use all the time. Towing capacity, 6500lbs. Heated Seats and mirrors. Auto-dimming rearview mirror. Powerful engine.
Give the PRO-4X a little more stock ground clearance. Make the front windows Auto up & Down; drivers side is auto down only. Would be nice if they could somehow improve the city MPG without losing any of the smoothness or power. These are all pretty nit-picky items. Great truck for the money.