Don't think that there is an attitude problem other than with the guy who wants to step away from his new car before paying for it - for a reason that is unclear.
There seem to be 3 issues:
Firstly, the installation of a Tracker. There is Porsche directive that prohibits the fitting of Tracker products by - or at - OPCs - although I believe that it only takes effect from cars delivered on or after 1 Mar 06; however, there is nothing to stop anyone having a Tracker fitted. The only issue is that Porsche will not accept liability for anything to do with the Tracker or its installation. The benefit of the Porsche VTS is that it is covered by the warranty - and is the only OEM fitted security device assessed as satisfying Thatcham Cat 5 standards.
Secondly, the part exchange value offered; he doesn't detail the circumstances so we can't discuss what may or may not have occured.
And thirdly the issue relating to the return or otherwise of his deposit. Perhaps he should have read the terms of his contract before complaining. Most OPC will refund a deposit in full, without question, if an order is cancelled before the car in question is specified in detail. At that point, a deposit equating to 10% of the car's value is usually required. This is not refundable unless a buyer for the car - at its full price - can be found. If the price of the car needs to be reduced to sell the car then the deposit is used to offset the loss; whatever is left, if anything, is returned to the depositor once the car is sold.
I think that 'Matt' needs to take a long hard look at a situation that seems to be of his own making.
Del