The CPO'd 06s in my area range anywhere from 25k-29k depending on mileage, condition etc. The used car market is hot right now, so prices on the LR3s have gone up slighly from where they were just a few months ago. The CPO warranty covers six years/75k from date of sale. If you find a nice 06 HSE CPO'd low mileage great condition, for 26-28k I wouldn't say it's overpriced, at least not here in Colorado. Do check the tires on any vehicle you test drive or are interested in, and make sure they aren't showing any uneven wear patterns. Good Luck!
If I could find an '06 CPO HSE in Colorado right now for 26-28k I would be all over it. Everything out there is 31-35k and not even in the best condition... Like everyone else is saying the used market is definitely taking a turn right now.