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I'm not sure how Toyota deciding to start development of a second car to use the engine after the LS400 was finalized means that the engine wasn't designed specifically for the LS400. The original Calty concept also required significant redesigns of what were originally supposed to be straight swaps of LS400 components to use them without substantial styling changes to the car (for a car that cost several thousand less than the LS did, to boot), so again, Toyota really just didn't care how much it cost.
Ford, in comparison, launched the Continental Mark VIII on what was essentially a stretched Thunderbird platform with the only real "new" thing being the debut of the DOHC version of the Modular V8, and the prices for it fell right between the SC300 and SC400 anyway. Even allowing the fact that the MN12 development went so horrendously over budget that it essentially doomed all three cars on it from the start, a warmed over T-Bird with more overhangs blatantly didn't cost Ford anywhere near as much as Toyota spent on the Z30.
Ford, in comparison, launched the Continental Mark VIII on what was essentially a stretched Thunderbird platform with the only real "new" thing being the debut of the DOHC version of the Modular V8, and the prices for it fell right between the SC300 and SC400 anyway. Even allowing the fact that the MN12 development went so horrendously over budget that it essentially doomed all three cars on it from the start, a warmed over T-Bird with more overhangs blatantly didn't cost Ford anywhere near as much as Toyota spent on the Z30.
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