Trust me Re-RX7, I get your argument but, I too had a reality check. If you look at performance numbers only, there are plenty of cars that are WAY over-priced when you look at just 0-60 and 1/4 mile times.
When I was on Corvette forum people were comparing the Stingray to a Porsche Cayman. WTF a Stingray will annihilate a Cayman in anything, looks are subjective. But all of those performance stats aside, nothing you can do can buy the experience of driving a Cayman. I was with a buddy that went to test drive a Cayman and I was fortunate enough that the salesmen allowed me to go after my friend did and I can say, not that I would pay that much for a Cayman, hey, I understand the price point now.
Just like there is no way to mod a Camaro to have the same experience as driving a GTR. That's what they are selling, to those that care. The people that want the experience of driving a Camaro around a track that beats a GTR is well worth the $70k to those that will buy it.
Long answer short, there are merits that you simply can't put into a measurable statistic. And those that are aware of it, will pay for it happily
-Alex