FWIW, the main issue with warranty from the perspective of the manufacturer is what they call the "in service" date.
BMW used to blow out bikes to major dealers, like BMW Daytona Beach and Max BMW. Others would get in on the deal too.
The bikes could be sold as new up to an agreed on "in service date." After which they would have to be sold as used. The warranty started at the in service date.
With these 2015 R3Ts, they are being sold right now will full factory warranties ... and Triumph is offering $2000 cash rebates that can be applied to the sale.
The blowout deals that you see have had their rebate applied to lower the selling price. When you buy one, you will be assigning all rebates over to the dealer.
The miles on many bikes can be easily attributed to test riding. A two year old bike in the showroom as new has probably been out on a few tests, and it is easy enough to rack up 20 miles on a test ride. I've done it myself a time or two. By the time the bike is already a leftover, the dealer is not likely to limit your test ride. They'd like the bike to sell.
One dealer explained the low prices to me this way. He said "We knew we were going to be thumped. The question was how much and when. Might as well be now."
Triumph has said that the rebates will end 12/31/16, so there are incentives for dealers to blow these off of their floor plan now.
Inventory tax is generally tied to the end of the AY. And floor plan continues as long as you have not sold the bike.
The auction stuff that keeps coming up is NOT in play on these bikes that are on the floor plan. Floor plan bikes are owned by Triumph and on the dealer's floor for a percentage of the msrp every month until they sell. Some dealers own everything on their floor ... so they are using their own capital to fund their floor. Most dealers use the manufacturer's floor plan.