In terms of cost, I think Harley (and other big cruisers) have put themselves into their own price bracket.
In addition to my R3T (which cost me <10K and performs amazingly), I also bought a brand new ZX-14R earlier this year. Cost my $12.5K.
For half to a third the cost of a high-end Harley I have a bike that's comfortable, has the highest end everything (suspension, brakes, electronics), best performance of a bike I've ever sat on, and an incredible engine. All for $12K and change, brand new.
It's a very different class, but what you're getting is still a bike - engine, frame, electronics, suspension, etc - all the same parts in a slightly different configuration.
I don't know why the HD has to cost $35K (more than my wife's new car). The car has obviously more parts - costs must be higher, has far fancier electronics (Subaru Forester with the cameras for lane detection, rader controlled cruise-control), leather seats and a nicer interior, etc. I can't believe that the car costs less than the bike.
And take an R3T, pretty sure you could add on the features to make it a full-dresser for a lot less then the HD costs, at just as high a quality, if not more.
I don't dislike HD for their products - I'd really love a Fatbob, or an RK. My R3T is basically just a RK by Triumph, the way I've built it out. But, the value isn't there - cost is far far too high for what you get.