Fair enough, they're not the meanest and fastest machines out there... BUT they are a small, RWD sporty coupe with distinctive styling (and remember, styling IS subjective -- Prince Charles probably actually thinks his new horsie is hot!). I saw a white one yesterday and coming at me, it looked pretty aggressive.
At $31k for a brand new one, they come in cheaper than an RSX-S by a couple of grand and offer more "image" than the Acura.
$31,000 doesn't get much else these days in the sporty coupe market -- especially something that will stand out, has a V6 and German guts. The slushbox one I drove last summer was no magic carpet ride, but I bet the 5 speed isn't completely horrible to drive.
For $31k, I'd consider one. It sure makes the previous generation SLK seem like a horrible value, doesn't it?