They've had it since the start of May. If you get it for £27,000 I think you'd be doing well but as it's not one you 'must have' based on spec you could hit with them that as a serious offer and let them stew. Make sure it's got plenty left before the next service is due, they did a minor service on mine for sale with a fresh MOT.
When I bought mine I only went for a test drive on my day off as it was my birthday, only semi-serious. Test drove a B8 RS4 on the same day and it sucked in comparison for a number of reasons but mainly lack of support from seats, poor steering and an engine that was only special at the top end rather than all the time. After that they chased me quite a bit so clearly they hadn't had much serious interest (plus the first owner painted some parts black including the roof which might have further limited the market). They wanted to hit end of year targets so it went from £29k initially in October, to £28k by the time I drove it in December. Then they gave me a reasonable but not good enough quote for my Z4 Coupe. I said if you want me to buy it before Xmas you need to knock a grand off...so they did!
The wheels are aftermarket (listed as AMG wheels and they're not but they're so dumb they probably don't even know) so you could play on the non-OEM thing (like you care). They are quite a low offset, especially the rear where they poke out a bit much for me.
Mmmm, Nankang tyres...
Nankang Noble Sport NS20
It's had a Eurocharged remap, although it doesn't say in Mark's comment which version. This is something you may or may not want to mention. For example, if they find out they will probably want to flash the ECU back to standard to sell it with a 2 year AMG warranty. It's worth about £500 although you can get a Celtic Tuning map for £395 with essentially the same results. Should be running 500-510bhp as it is now.
Ultimately, it's all dealer dependent. My other recent experience of car buying was an A3 Quattro which was priced at virtually S3 money. I rang them up and told them what I thought it was worth and he said no. Then he kept coming back to me with slightly better offers. Eventually, he caved and sold it to me for the price I first offered him. It was mainly because after it's been on their lot too long it just goes to auction anyway. They made about £30 after all their costs in the end but again it allowed the guy to hit a target.
Cars with relatively low demand are often still priced high as they are attractive to the right person. On the other hand a savvy buyer knows there's probably not much competition so present yourself as a serious buyer and you should get a result.