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Buying new is cheaper than Certified Pre-Owned in 2022 USA?

US Sale

I am a total beginner on buying cars, but I've been trying to do my homework and everyone says to buy a 3 year old CPO car instead of buying new because of the depreciation. So I looked for some prices in my area (USA - GA) and compared them to buying new, and the new one is just 1k more expensive, so why would I buy used when the new one costs almost the same? Am I missing something? Here is one example:

New one $22,695 :

https://www.regalauto.com/inventory/New-2022-Nissan-Sentra-SV-3N1AB8CV7NY227612/

CPO - $21,412:

https://www.mikerezinissan.com/used-Atlanta-2019-Nissan-Sentra-SV-3N1AB7AP1KY272782#MMD-Desktop

But my wife has found other similar cases. So what gives? Are there some hidden costs or tax for new cars? I know that those prices are not the "Out the door" prices, but they don't list those prices, so I can't compare them. Any pointers would be appreciated.

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