"Yea, and now diesel is 20 to 30 cents higher than gasoline. Add in the fact that a diesel powered Dodge truck adds about $5000 to the price, where is the cost advantage?"
Combine the tax deduction with Section 179 accelerated depreciation, taking into account the considerably better fuel mileage. I'd say that there will be quite a few willing to take advantage of this, unless I'm misunderstanding how the deduction can be applied.
You probably have a point there. Those purchasing the diesel powered truck are probably pulling a load. I know quite a few that just own the trucks but don't pull anything with them. I don't see how they are coming out ahead.