Which is the better value?

I'd probably go with the 2011 with 4k few miles on her. I can see where it might be tempting to get the 2012, but unless there was something radically different about that model year, go for the one with fewer miles. I actually picked up a 2011 Mazda MX-5 Grand Touring 6 spd manual with 1,410 miles and Power Retractable Hardtop for $23k last year. I doubt I'll ever see a deal that good again...lol

I would go with the vehicle that gave me the longest factory warranty.

And by default, that would (or at least should) be the 2012 model.

The mileage isn't the issue with only 4K separating them. It's the question of what's different technologically between the two. Generally speaking, the newer model will have some advances over the older. Notably, those can be in the unseen areas of materials used, improved manufacturing processes, or even completely new features. Do some research...see where each car was made and dig for the details of what each car has for features. And, as with all new VWs, try to get a certified car...comes with 2 year warranty...both the Jetta's you're looking at had warranty expire at 36K.

Not much difference in mileage so go with the 2012 model!