Yes, I would agree it sometimes makes sense to buy new, especially if you are getting a sensible vehicle, and you get a good deal on it. I bought a 2013 Toyota Corolla brand new. It was the previous model year, they were desperate to get it off the lot, and I got it for $23k all in. I figure I could get $14k for it if I sold it today, but I plan to keep it at least another 5-10 years.
It's true that you can periodically find a great deal with an overlooked vehicle from the previous model year. I bought a 2012 Dodge Charger R/T fully loaded from a dealer for $33,000 during the summer of 2013. The MSRP was $42,000. Say what you will about Chrysler, but I LOVED driving that car. Smooth as silk, great suspension, plenty of power. But it was almost useless in the winter. Needed an awfully expensive set of winter tires and I had to load the trunk with sandbags to improve the traction because it was a rear-wheel drive.
I wound up selling it three years later for $24,000.
One thing I dislike about buying new, even with a good deal, is agonizing over every little scratch and ding. Not everyone fusses over that, but I do. I've purchased used vehicles ever since that Charger and it's easier on my mind knowing that there are already flaws in it so the odd mark showing up here and there doesn't get me bent out of shape.