Not sure that you explained
Not sure that you explained how a dealership makes money correctly. The holdback is a credit to the dealer from the manufacturer in addition to the standard markup from wholesale cost to retail. Dealers wiggle room is more than 2%. Dealers also make a great deal of money selling extras like extended warranties and service plans and selling financing (be it from a bank or the manufacturer’s finance arm) Dealers also receive co-op advertising subsidies from the manufacturer for internet, TV and radio advertising. Dealers do not make money to put their name on kid’s soccer jerseys, that’s an expense (deductible as advertising/promotion cost)