I'm wondering about this. Is it overpriced, or just expensive?
On the one hand, you can get the same powertrain in lesser cars, right? Um, no...not really - Camry Hybrid (closest use) is not AWD. The Rav4 Hybrid is, but then it's also over $40k loaded, which isn't as "loaded" as the NX300h. In the case of the 2.0T AWD, same argument - no lesser car has that powertrain.
Interior refinements? No reviewer has said that it's not a Lexus interior.
Available features? Same thing.
I would say that the cost of entry into Lexus is simply expensive, but in the higher end, it's a relative bargain compared to the highly-optioned German marques.