Do most Lamborghini dealers sell their cars at MSRP. For example the MSRP for the Gallardo coupe is $180,050.

Probably not.They are usually more because there is more of a demand than there are cars to sell.

The MSRP exists because the FEDS say it does and it ranges from a base of $185,000 to $223,040 with the Spyder tucked in the middle at $217,060. All of these are just numbers, useful in terms of calculating a lease or insurance but of little meaning in terms of retail in this type of car and it's market. Best way to find out what a new one will sell for is find out what the used ones are selling for, if the prices drop then you can push for a discount with confidence if not you are wasting your time.