A couple of comments about this!
I spent 40 years in the automobile industry, most in management positions, but was a Dealer Principal for 2 years. So some of what I say is based on actual "been there, done that" experience.
RV MSRP.....When building my new Canyon Star from the "Order Sheet", the MSRP was shown at the top of the sheet. For each optional item, there was a code, description, & MSRP. This form is a NEWMAR form, printed off by the Dealer from the Newmar Dealer Portal. Was it truly MSRP? I don't know 100%, but think it was the actual MSRP, as priced by Newmar. The "Specials" were done on a different sheet, and I saw nothing that suggested "MSRP". All I saw was an individual price on each special item. I assume it was the Dealers cost for that special from Newmar.
I negotiated my price, then negotiated the "CPU" price I paid. When paying for the coach just prior to going to Napanee; I was trying to get the "CPU" fee deducted from the total price, to save paying tax on it. I was told by the Manager doing the paperwork, that the CPU charge was included as part of the "cost of the coach" from Newmar. He went on to show me that line on the invoice. While looking at it, I did see the "Total Amount Due" line, and the difference between that & what I paid was $5600. So, I felt as if I got a pretty good deal. And that the Sales person with which I dealt, had been honest with me. He had said that it was between a $5,000-$6,000 deal, so I'd say he was accurate. Dealer made about 3.7% profit for its' efforts in securing & placing order, and doing paperwork. They had no delivery expense, which it is my understanding in the RV Industry, that the dealer pays for separately. A good deal for me, an easy deal for them!
Now, MSRP in the automobile industry. Each vehicle is required by law to have a "Monrony" label stating the MSRP. This is comprised of the base price, price of all optional equipment, freight (delivery expense), any manufacturer discount, then the total MSRP. Two identical vehicles will have an identical MSRP, other than California Emissions. There is an "Invoice Amount", which actually is the amount the Dealer pays the Manufacturer for that vehicle. Is that the "net cost" to the Dealer? No! There is a "holdback" amount, usually 3%, that is calculated, and shown. The Dealer, depending on the program he selects, will get that money Quarterly, Semi-Annually, or Annually! So, the net cost to the Dealer, is Invoice less Holdback! But, to give Dealers incentives to move certain Models, etc, there are available, "volume bonuses" (as specified by the Manufacturer), Quarterly, & Annual Sales Objectives that can be attained by the Dealer; but that amount is not known until the end of the Incentive program! Most people won't believe it, but "Net Profit" in a Dealership will run 1-1 1/2%. If a Dealer can run a 2%Net Profit he is doing an exceptional job!
And the ultimate price paid by the Consumer depends on the Dealer's actual selling price, coupled with whatever Manufacturer's Incentives are available on a particular model! Hope this helps!