Not really all that closely.Luxury automobile cost is related to the production cost.
The makers spend more per car on marketing than they do building the car, according to an ex-colleague who was a senior engineer at a well known one.
The luxury versions are the most profitable because their cost of manufacture isn’t as big an increment more than the price they can charge.
Clever production engineering is important.
The older BMW M3 3.2 litre 6-cylinder engine was pretty well half of the V12 engine BMW Motorsport designed for the McLaren F1 road car and cost wasn’t a factor there but the M3 engine cost more to make than a whole 5-series car so they changed to a M3 version of one of their production V8 which was much cheaper to make but was seen by customers as an upgrade and ended up with a car less expensive to make that customers were happy to pay more for.
Luxury cars are one of the biggest wastes of money there is unless you keep them for 10+ years.
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