Yet another SUV tax deduction question

For any tax experts reading this--I have been eyeing the accelerated depreciation available for small business owners who purchase an SUV with a GVWR greater than 6000 pounds. (Assume that my business, business use, etc. all meet the guidelines.) My understanding (via a converstation with my accountant) is that this is just an accelerated deduction/depreciation, meaning that at the end of 5 years you still right off (deduct) the same total amount, it just happens quicker under the current rules (which phase out 12/31). Is that correct?

With how excited some people seemed to be about this I would have thought that you were "getting something for nothing" and I get the sense that I am missing something.

Any thoughts would be appreciated.