Wow, I know the market is up, but still wow. I'd believe you won't get a new MK8R for under $50K.
Some absolutely will. Its going to depend on dealer management. This market can't be sustainable long term. I get that there is a bit of a race to acquire inventory right now, but they have holding costs and I can't imagine my car is going to fly off carmax's lot when they price it at 46.5 or whatever they're going to need to do to make a profit.
There are 438 used MK7.5 Rs on cars.com right now. They aren't exactly scarce. If you bump that up to all Mk7 years there are just under 1000. There are 258 priced at 40,000 and above.
My opinion is there is a special place in hell for dealers that mark them up. Most Rs, especially early ones, are purchased by the fanboys who evangelize the brand. I paid a very small markup on my 2016 R. One of the first manuals in the states and it was a mistake. It cost that dealer way more than the markup in lost sales from referrals they would have gotten from me. Between friends and co-workers I've probably talked about a dozen people into GTIs or GLIs in the past few years. I told everyone to go to any dealer but the one I purchased mine from.