Sounds like a REALLY geat deal, but I don't see how you could get an LTS up to $44k msrp. That's about what MSRP was on my '04 SSV.
As for discounts in general, a LOT depends on your location, and time of year you buy it. It also depends on how much margin a given builder has between dealer cost and MSRP, so there is more room to negotiate on some brands than others.
In the spring of '04 I bought a new Supra SSV, and was only able to negotiate about $2500 off MSRP, due to them selling every boat they got in quickly. Totally wrong time to buy a boat.
This past WINTER I negotiated, and ordered a loaded '05 Malibu VLX, and even though it was a brand new hull and model, I negotiated $12,500 off MSRP. Took two months to do it, but didn't matter since it was December.
Worked out great though. It got built, and delivered in March, right as season gets going.