While I agree that a Tesla at 145K is a bit absurd, consider its appeal and its customers.  To an even marginally successful professional (say an annual income of 200-250K) the lease cost on a 145K car is less than 3K a month over three years, some of which is a tax write off.  The car is attractive and extremely fast in the straight line (sub 3.0 in the powerful versions),as well as quiet, unobtrusive, chic and unique in a world of gas-powered and boring vehicles.  Its owners feel proud and on the cutting edge of technology, and Tesla as a company seems exciting and successful (the latter is of course debatable).