It just so happens that I have a current SUBARU (SOA) VIP PARTNERS voucher sitting on my desk waiting for me to take it to my chosen area Subaru dealership for redemption. In bold, italicized and underlined type the SOA VIP Program Authoriztion (voucher) states verbatim:
VIP PARTNER PROGRAM PRICING IS DEALER INVOICE COST MINUS 2% AND ANY APPLICABLE DEALER AND CUSTOMER CASH INCENTIVES.
I believe this answers your question unequivocally and without ambiguity .
.