Leasing use to be a benefit if you were writing the car off as a business expense. But, these days, even that tactic isn't what it use to be.
IMO, leasing is really for people that either A. Want a new car every 24 (or so) months, without hassles of buying and selling. Or, B. those that want to drive a vehicle that is a notch or two above what they could afford if they were purchasing.