Sorry, I didn't mean to be so harsh. I was in a rush and a bunch of that info was wrong.
First, there is a duty fee. Just check the VIN, starts with a J. All Murano's I've seen are made in Japan, hence 6.1% duty. :4: Did whoever you talk to tell you specifically there would be none? Or did they just fail to mention it in the first place? In all my research before I bought mine I found the duty was definitely applicable. Sure enough, at the border I was rightly charged it. A car made in North America would be exempt however. Many people are currently importing specific Subaru models for just that reason. Of course, I'm in AB so I didn't pay PST, so 6% GST plus 6.1% duty on top of that (double tax

) still left significant savings. The other costs at the border are the ~$200 RIV paperwork fee (fee includes cost of inspection later at Canadian Tire) and ~$100 AC fee.
If you know the process, have your paperwork in advance, and do a little homework the entire affair is very simple. It all took less than an hour and that includes the drive between the two border stations (Canada, USA, Canada) and waiting in line twice.
You're right about the DRL. However, this is a simple matter and you have 45 days, not 30, to do it in. The car also must have KPH gauges to pass inspection (all USA Murano's already will). I'm still in the process of deciding whether I'll ask a local dealer to attempt the DRL through software as has been hinted can be done on this forum. Or, if I'll do a simple rewiring solution myself. Either way it's a minor issue.
You're probably mostly right about the warranty. On paper if a Nissan is bought in either country and registered in the other country prior to 6 months elapsing the warranty is invalidated. I've read conflicting reports on whether or not this is actually the case. The same goes for cars of other manufacturers which are supposed to be expressly covered (Toyota, Subaru, etc.). It seems like it might come down to the individual dealers. It could have a lot to do with one's social skills as well. Unfortunately I have little experience with this yet and would agree your information on this regard seems correct.
If one isn't comfortable with the warranty uncertainty there are still several options available:
-live without it as it's almost certain the initial savings would easily cover any repair out of pocket,
-purchase additional warranty (often even more complete) from a third party,
-try the 6 month deal if you have a USA friend (Not entirely practical. However, a few states have no sales tax (MT being one of them) and so some of the double tax issues can be avoided. Perhaps even lower duties assessed since the car would've technically depreciated.)
In the end, even with the warranty issues the savings are still significant enough (I believe) to warrant a USA purchase. Here's my quick numbers (all in CAD):
$34k - car (SE with almost no options)
$4.5k - taxes and fees
$0.5k - gas, food, hotel (rounding up)
$39k - total
Here's some quick links to check out if you haven't seen them already :
www.riv.ca (offical site outlining the import process)
article talking about cost differences