Show house price premium

I realise there are several factors to take account of here, but is a 40k premium extortionate on a show house or the going rate? 1600 sq foot. Like 20k would probably go a long way in doing up a non show-house new build you'd think.

Also i wonder will they take an offer below asking for the contents or will they presume someone will eventually pay the overall asking price considering the market , HTB incentive etc

The only way of knowing for sure what they'll accept is to ask them.

No one here can tell if 40k is a good price or not, we have no details on the furniture, fixtures & fittings that come in this package. Try price up all the component parts yourself and see if you could do it all cheaper. Then decide if the savings are worth the overhead of arranging it all.

Also, is it all to your taste or would you end up spending more to replace some of it?

It would depend on the quality of the finish and how much it would take you to do up one of the other houses to a similar spec.

The garden should be another consideration as a lot of new builds come with very poor gardens that would cost a few thousand to get to the standard in most show houses.

€40k does sound a lot though considering you are paying for something that may of not been done to your taste and the fact that you will probably own some furniture already. A 1,500 sp ft show house up near us was on the market for months at €35k over standard and eventually they dropped the price to "only" include a €15k premium.

Sometimes show houses can be built slightly bigger than the following built houses. Better site location, Landscaping etc. Bring a tape measure and measure some of the rooms.
Unfortunately a lot of mistakes can also be made when building the show house that are rectified in the later houses.

When we started our journey into buying a house back in the mid 1970's showhouses were all the go. Some even charged an entry fee. When the housing estate was finished the showhouse(s) were sold off cheaper than the other houses. There was talk then that showhouses were slapped up to sell other houses. But, the decor was magnificent. I presume the reduced price was for wear-and-tear.
So I reckon the builders will be open to offers @ less than the asking price. Perhaps I am being a bit naive?

Supply and demand rules apply.

Developers put a lot of money into show houses as their look will sell the rest of the houses in the development. Landscaped gardens, interior designers used to furnish the place. Don't compare the cost of what a developer will spend with what you would spend. They have a lot of money riding on the place looking good, so they'll spend the money. An extra €10k - €20k is nothing to them if it means they can sell all the units quickly.

40k could be cheap or very expensive there are an unknown number of variables

Quality of fittings , garden work , size of garden , extras such as wall panelling or built in units or books cases etc

From my experience most of them employ idiots when it come to garden design and the correct choice of tree,s.