There is a nice gated community in Escondido called “Ranches at Vistamonte” near the Wild Animal Park. Very nice new homes (3,700-4,500 sq ft) with large lots in the 800s. They used to be priced in the low millions ($1M – $1.2M). We used to live in the development next to it. It is a very nice area and very quiet. They have had a tough time selling the homes and in addition to lowering prices have also either lowered or removed the Mello Roos.
It is built by a smaller “boutique” builder called New Urban West that is based in Santa Monica. http://www.nuwi.com
So far that is the only one that I have seen that has lowered/removed the MR. I had the same understanding that MR can be paid in a chunk as well and therefore a builder could pay it as well as the buyer.