Yes, the dealership level is where Polaris is going to continue to have problems, but there again that's not exactly unusual with a start-up. Unfortunately they brought the bikes to market at a time when the economy was far from supportive. Incentives can help the dealerships move the current inventory so they will feel more confident about signing up for new inventory. I wouldn't be surprised to find there are manufacturer to dealer discounts on top of the publicly announced discounts on the carryover inventory btw.
On the other hand, H-D and it's dealers are well established and they are losing sales year over year. I'm of the opinion they have finally pizzed off enough of the faithful that it's showing in the sales figures. After all, not everyone is dumb enough to keep sticking their hands on a hot burner time after time and expecting a different result.
Jerry