I purchased the vehicle used in Jan 07 with just 30K miles. I have been pleasantly surprised with the performance, handling, and comfort of the tC. I don't get great gas mileage, but I drive it pretty hard. The only ongoing problem I have is with the sunroof - it whistles on the highway and continues to jam up when I close it, needing my assistance to get beyond a certain point. I would buy another one in a heartbeat.
By far the performance and handling. I surprise many Honda and Toyota owners. I recently played cat and mouse with an 07 Civic Si - he had no chance!
Engine noise rather loud. Radio configuration could be better, although it sounds great!