I wouldn't. I would consider that a variable promotion depending which option you choose. Even on the Mazda web site that's lumped in with the other "Special Offers" which vary depending on your eligibility or promotion choice. Therefore I'd say after.
I definitely wouldn’t. Incentives are from the manufacturer or regional distributor, not the dealer. Costs them nothing and doesn’t reduce their profit to pass it through. Arguably an advantage to them in making prices more competitive, increasing their sales. You can easily get this reduction from any local participating dealer.
Dealer price includes the amount they reduce the asking price from MSRP less Incentives, definitely ’skin off their nose’, and reducing net sales proceeds. Such sales price concessions are the result of negotiations with the dealer, and have to be arranged individually with each dealer.