Why worry about residual value if just walk away after 2 years?
Ordinarily, you don't need to worry about it, however, the value of the residual does give the lessee another option at the end depending upon what it is. If you absolutely know you will just hand it back and you can live with the monthly payments after all the taxes and fees are added in and what you'll pay for full insurance over the 24 months, then it really doesn't matter. It's funny though, how 24 months can change the circumstances of how you look at the whole deal.