It still amazes me how 'luxury' is defined. I think cars like this truly are an iteration of art and not so much engineering excellence of technological inclusiveness.
I would think that the majority of cost of the vehicle is for the true attention to detail. By having unmatched piggish fuel economy, a lack of driver aids when a $28000 Kia has them, and by not tweaking the exterior styling to make it more relevant (even at the expense of those that just waited years to take possession of their now-obsolete vehicle), Bentleys are becoming less exciting for the money. Art/comfort in transportation? Yes. Better than an S-class? No chance.
Go to Cannes during the film festival to see what the rich want to be seen in. I was there this year and the majority were Lexus LS, Merc S-class, and surprisingly Tesla Model S. There were some others, and even the Chryfi 300 was there (kinda weird), but i didn't see a single Bentley.