Apple's new leasing program is out - Apple Upgrade
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I had the same thought so I put this together
According to Apple's FAQ
"If you decide to buy the device, the purchase option fee is the list price minus any lease payments you’ve made minus any remaining discounts or trade-in credit. (excluding tax and any damage fees)." so it sounds like to buy at the end of the lease, it will be just the remaining balance of list price, of which I assume is the MSRP.