"X" Plan is 2% over dealer true cost (remember hoop jumping paperwork from Ford) not invoice. Ford will then kick back 6% to the dealer for taking the "X" plan order or sale (if item on lot). At a minimum, the dealer will make 8% on the sale, plus whatever they can try to up-sell at close of the deal and delivery of the vehicle.
All paperwork for a "plan" order lists "A", "X", "Z" plan pricing on the bottom. A regular sales rep does not have access to "plan" pricing, no matter what they tell you over the phone, or via email. I have yet to see a dealer sell a 2022 Expedition below plan pricing, as that would be below 2% over their true cost, meaning they would be making less than 2% on the deal.
Bill
PS: I actually received a pleasant surprise in the mail last week in the form of a roughly 2K check from the dealer, who had better cost pricing with Ford, associated with my "plan" order, and refunded me to stay within "plan" rules, regulations, and guidelines. Your expereience may vary, but mine shows a dealer who sticks to it, knowing they will received countless referrals out of my positive experience with them. Some will also be "plan" buyers, many more will not be.