97 first year of the ITR
For the most part you are right it’s the same. but, the subtle differences, the fact that it was the A version of that generation, and this car was considered more raw than the others makes it pretty desireable. i personally love that front end, but like the 98+ rearend better.
You had to be on a year or two long waiting list to purchase the 97 and 98’s. where-as you could almost walk into the dealer and pick up a 00 or 01. often times it was hard to get those as well.
however, at this time without winning the lottery i wouldnt buy this car for $28k. id try and pick up a very clean example of a '97 that has 110k miles going for $10.5k instead.
The Acura dealer in Burlington VT I remember had one on the lot, a guy that lives close by down here ended up buying it and I was told he drove it to Mass. one day and someone liked it better than he did
But you are right, even brand new buyers were paying sticker price or more for one.