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Hrm. Y'know, I hadn't really thought this through before, but I think my policy is that if the discount is through some action on my part (like, say, bringing in a 'X% off' coupon), then I would tip the full amount. If it's something that the place 'just does', like having a special on a particular type of sushi, I would probably just tip to the sale price.
Another (mostly effectively the same) rule of thumb I think I tend to use is that if the discount is listed on the receipt, then I'd tip the pre-discount price. Like:
Raw fish: $14
Rice: $1
Food poisoning: Free!
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$15
40% discount: $6
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Total: $9
Tax: $whatever
Then I'd tip based on the $15 amount.
But if the sushi was the 'lunch special', and is just listed on the receipt at that price, then I'd tip based upon that and not try to figure out what the 'real' price was.
(Just kidding about the food poisoning bit, /me loves sushi)
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