Banc of America has reiterated a "sell" rating on both GM and Ford stocks. GM is being slapped because of a weak 2006 product lineup and Banc of America is already predicting high incentives to move the all-new 2007 big SUVs without even seeing one. Ford has been accused by Banc of America for pricing their vehicles too high, overpriced by $1,800 versus Toyota and Honda and $800 for GM. I think it's a little too early to guess what kind of incentives a vehicle will need without knowing consumer reaction. The big SUV sales are getting lower, but those that swear it's a dying breed are way off.