I'd hardly call it a philosophy, but to each their own.
Don't get me wrong, I've got multiple super-massive turbos and I partook in the bonanza, so there's a couple of cars in my garage with ridiculous suspension setups and all the power, just for kicks, but there are people that post up in here with the express intent on finding out the top speed, and then using that as justification for people as to which car to put the engine in.
Just seems alien to me.
Likewise, "pushing every car in the game to its utmost limit" can refer to SO MANY different things, not just top speed. For example, I could understand if you maxed everything out and then tried to find the fastest it could go round a particular circuit, or whatever, but top speed is... Not really the utmost limit to me...