It is to the guy who can buy it without even thinking about the cost. Chances are that guys drives a $100K car or two.

To wit (I drive a 2006 VW Jetta TDI, about 26K and a used 1998 Jeep Cherokee Sport that I paid 6500 for 4 years ago)

I can afford a Ducati 1098 (15k) without much worry. My wife might raise an eyebrow.
I could probably do a Ducati 1098S (24k) if i scarifice and sweat and am willing to get a divorce.
I cannot afford a 1098R (45K) nor would I want to at my current salary.

Knowing me, I'll probably buy a used 848 (10-11k)