Shiros embody a combination of top end designs, materials, fit and finish. Their bearing systems (specifically the MRBS, SRRBS and MRRBS) are masterpieces of design and IMO superior. Aside from that, you’ve got the combination of the legendary name, reputation, industry status, snob appeal and owner bragging rights. When you add all those things together, you’ve got a powerful combination of attributes.
All that being said, it still comes down to what the market is willing to pay and it seems the market is more than willing to pay Shiro prices. IMO they’re very high-priced if not overpriced (says a guy who has 3 of them) but we all buy what suits our fancy and what we can manage to afford. I think it’s a lot like those fancy, hot European sports cars vs. a Ford or Chevy family car. The Ford or Chevy will get you where you’re going but Ferraris, Lamborghinis and Aston-Martins are a whole other, radically different quality level of vehicles.
As the old saying goes, “Ya pays yer money and ya takes yer choice.”