定義見 Wilkipedia "Luxury Vehicle"

Luxury vehicle is a marketing term for a vehicle that provides luxury—that which is beyond strict necessity—in exchange for increased cost to the buyer.[citation needed] According to the European Comission, the "luxury vehicle" segment is classified as F-segment. However, the boundaries between the traditional segments are increasingly becoming blurred and diluted as features once exclusive to luxury vehicles become standard equipment on even small cars.

我理解既有品牌因素也有價格因素. 例如, 如果你要買大型SUV. http://usnews.rankingsandreviews.com/cars-trucks/rankings/Luxury-Large-SUVs/ 列出了最好大型豪華SUV.
http://www.zimbio.com/Car+news/articles/1042/TOP+5+SMALL+LUXURY+SUVs 則是最好的小型SUV.