Well I think it's more beneficial to those who are financing and keeping the car. Most people who lease cars treat them like crap they don't have the same care because in the end they know they get to return it.
Personally I think that the change/cut to 2 years from 4 years of covered maintenance was a way that Ford/Lincoln could keep the cost of the MKZ the same for 2014 as the 2013 model - the help the brand and the dealers.
That said, to us the consumer it does look like were getting less and that Ford/Lincoln is being cheap. And it sure doesn't help their image in rebuilding the brand and trying to make Lincoln a luxury player the likes of the German and Japanese lux brands.
But when you really get down to what you get from the "covered maintenance", it really isn't all that much. Basically it is just oil changes and tire rotations during that time - maybe a filter or two. But you're still paying for wear parts like tires and brakes.
Here's a link to an Edmunds pdf chart that breaks down covered maintenance by manufacturer and what the potential savings that actually means to the customer. From the Lincoln number of $1180 under the 4 year covered maintenance plan, that means that you're losing $590 in savings with their drop to a 2 year term on 2014 models.
I would even say 3 years would be reasonable to buld an audience and get attention. Lincolns will sell to have that kind of free maintence especially for a higher end vehicle maintainence costs would be on the owners mind.