That's 4000/36+379=490 not including tax. If swapalease.com's price includes
sales tax (seems likely), LZ's deal would be better. Of course it's not the
same car.
LZ, you should try to lease a 3 series. It has higher residual value. For
example, 320i should have a residual value of 64% for 3 year 30k miles. You
should expect to at least get the invoice price with the current incentive.