Same here...it's just a box that takes you places faster than walking. Luxury cars just boggle my mind.
Some people enjoy the act of driving.
I don't need much in the way of interior luxury.
- Seats: I need comfortable seats (need: because I can spend eighteen hours driving, and the next six hour sleeping in the seat.)
- Audio: I would very much like music I can hear over the roar of the wind with the windows down (so: functional window motors, so I can lower the passenger side window; and hell, a removable roof is a thing I dream about.)
- Windows: see above
- AC: I find myself driving in 110+ F weather; even at highway speeds with the windows open, the front part of my body feels fine but my back sweats like a pig. I've never had cooled seats, but I imagine they're nice.
- Heat: When it's -20 outside, passive heat soak from the engine through the firewall isn't enough. I've had heated seats, but they're only nice for like five minutes.
- Leather seats: just feel way nicer to me than cloth; are much easier to clean; don't smell musty / absorb smells. Downside is that they get hotter and colder than cloth.
- Cup holders: when you live out of a car for a week driving the country, you want a cup holder.
Functional luxuries:
- Cruise control... hard to drive for a long distance without one, though obviously possible. The issue isn't that my foot gets tired, it's that my right foot turns to lead and I would get arrested without cruise control.
- Driver engagement: some people enjoy driving.
- Performance: some people enjoy driving.
If a car is just a box to get from A to B, you need zero luxury. If a car is something you enjoy, just like any other thing you're passionate about, you start looking for ways to improve.
I'm not saying you need luxury in a car, I'm saying that if a luxury car boggles the mind, you're being hyperbolic or you're an autist. Luxury is pretty understandable no matter how much you say you don't want or need it. If you disagree, just think of luxury as a sliding scale: unless you're fine with living in a cave and hunting-gathering to survive with only tools you can build yourself, you're used to some level of luxury.