Well would not say the cheapest option is the optimised way, Far from that.
For instance I work as an external Account manager, doing more than 40k km a year, and that only because distances in CH are Pretty small. I do not need to transport much material, but obviously a certain comfort is necessary.
For instance I would say the heated seats (or seated heats), for me that is pure luxury (and actually not fan of it), on the other hand having the package for the blindspot, cruise control, lane correction is kind of a must for safety reasons, as well as connectivity to the phone. So I would get my car optimised for that situation. Right now I got a Skoda Superb (all paid by company, just have to add a ridiculous small amount on the taxable income), Got it from my predecessor. Personnaly I would say it is too big for what I am using it for, and will probably get a smaller one. (Reduces taxes and gas consumption, even if I am already pretty good with about 4.8L/100)
Finally my point is not you should not buy it and that there is a fun factor. No denial. Just wanted to point out the rationalising of the extra cost to justify the buy. If you think that the money spend is justified by the fun factor, you are totally right to get it. The fact is however you need a commuter car for 140km a day. For the few times you want fun (roadtrip, getting from 0-100 in 4.6s etc.), how about a rental ? In the end cheaper and you will have both of the two.