The steel Daytona is the clearest case in my database of a watch where the market price and the specification sheet have almost nothing to do with each other — $34,875 for a 40mm steel chronograph rated to 100m is roughly triple what the case, movement, and finishing alone would justify against comparable chronographs I've catalogued. What you are getting for that premium is genuinely well engineered: screw-down pushers that let you operate the chronograph function without flooding the case, a detail plenty of sport chronographs skip. Score it on mechanics and it's excellent; score it on value-for-money against its own spec sheet and the premium is almost entirely brand and scarcity.