Considering that the car is broken in with that milage and if they offer it at a significant discount compared to the new model, it may be worth it. I just hit 23K miles on mine and it still handles and performs like a new car. See what kind of warranty they offer also.
Its a fully loaded car (Theater, premium, tech, touring etc).... and when I contacted Elite for ext warranty, the highest they could offer was 72mo/82K for a car with 24k miles on it.... So i decided to pass
Did you try shopping for an extended warranty outside the dealership? We originally purchased our warranty through our dealership and realized it wasn't an Infiniti product. We ended up finding a dealership (Circle Infiniti of New Jersey) through this forum that gave us an excellent price for the full Infiniti warranty. They beat everyone's price. Paid about $2,300. $400 down and payments with no interest. Needless to say, we got our money back from our dealership.