First and last year model car reliability

[zzjjzz]

I've heard you should never buy 1st year model cars as it's likely to have many faults etc. during the first year which'll be ironed out in subsequent years.

However, I don't understand why same people say never to buy last year model cars as this is likely to be the most reliable model year? Is it because for the preparation of the newer model, not all attention is being focused on last model year cars?

Thanks

[clockworks]

Because it'll be worth a lot less when you try and sell it.