Assuming the 23 DE is still at $60k, switching to 24 anything will be (a lot?) more. You then have to ask yourself if the model year is worth that much to you.
If you're leasing, knowing the residual for each of the two alternatives up front eliminates the uncertainty about how much you'll have paid overall for a 24 instead of a 23 when you return it at lease end. You can then ask yourself what that extra money is getting you besides bragging rights.
If you're buying, it's more of a crap shoot as to what the market will be offering for a 23 vs. a 24 when you sell.
And if buying, there's also the calculation the next buyer will make when comparing a 23 with 36,000 miles and a 24 with the same mileage. The 23 may somehow seem less used despite no difference in miles. Not that I have any idea how KBB makes that calculation.
If you're leasing, knowing the residual for each of the two alternatives up front eliminates the uncertainty about how much you'll have paid overall for a 24 instead of a 23 when you return it at lease end. You can then ask yourself what that extra money is getting you besides bragging rights.
If you're buying, it's more of a crap shoot as to what the market will be offering for a 23 vs. a 24 when you sell.
And if buying, there's also the calculation the next buyer will make when comparing a 23 with 36,000 miles and a 24 with the same mileage. The 23 may somehow seem less used despite no difference in miles. Not that I have any idea how KBB makes that calculation.