I'm sorry if you don't understand the high end exotic market with supply and demand. The Gallardo (a turd) is nothing more than an exotic Audi now, just look at the interior or better yet go drive one and you'll see the difference. Beyond that, Heffner is a huge crook and anyone that knows his reputation will attest to that! If you knew how many people had lawsuits against him you wouldn't have made that referrence but it's all good. Dana does have contacts in the exotic market but it doesn't matter who you are or who you know when it comes to stuff like that! Do you think the Fertittas got a deal on their Buggati Veron? Nope! 1.8 million! Incase you haven't been on the high end scene, it works like this...if someone else is willing to pay $350,000 for it than you have to pay $350,000 for it, plain and simple, doesn't matter who you are. Not trying to piss you off but that's the way it works bro. When you got it like that it doesn't matter, plus it WAS a purchase and it's a huge right off for the UFC. 
Hey genius, you're thinking of Hennessey not Heffner. LOL
Hennessey Performance is the aftermarket performance shop with all the former clients suing him, not Heffner Performance. LOL
I've actually talked with the guy whose Gallardo Heffner used for his test mule. While every aftermarket tuner has unhappy clients he's not inundated with lawsuits, HENNESSEY is.
I love it when people try and act like they're know it alls and they screw up in the process.

And just for your future knowledge, a lot of wealthy people that aren't familiar with the exotic market will use a personal broker to find what they're looking for and negotiate the best deal. That's what I was referring to when I mentioned Dana knowing someone.
I have driven a Gallardo, have you? If you think it's a turd then your daily driver must be an Enzo. I haven't driven a 430 but I have driven a 360 and the Gallardo was better, much better. As for the price he paid for the Spider, the facts stand, if he paid $350,000+ then he paid too much. I know you're trying to look cool but those are the facts. The Veryon isn't analogous, Bugatti lost money on each and everyone of them. It was merely a design exercise and the prices weren't going any lower, comparing it to an F430 has no point.
Oh, and here's another fact. A Heffner Twin Turbo Gallardo is a beast. There are maybe 5 non-modified cars in the world that can beat it.
Calling the Lamborghini an Audi shows your ignorance. Did you know Ferrari is owned by Fiat? Did you know that over the years Ferrari has used Fiat parts in their cars? Are you going to call a Ferrari a Fiat? Did you know Maserati uses many Ferrari parts, including engines? Sharing of engineering and certain platform parts is common practice in the high end market. It means nothing. Aston, Bentley, Lamborghini, Ferrari and Porsche all do it.
And write off or not, if he paid what you said he paid then he spent too much.
Below is a link to a thread on the best Ferrari board on the web. It's easily the most highly respected. The thread deals with prices of F430 Spiders. You'll notice one with an asking price of $360,000 but all the actual sales went for between $280,000 - 320,000. The thread is from October.
http://www.ferrarichat.com/forum/showthread.php?t=125919