How do you justify and when would you splurge more than your original budget for a luxury car rather than a standard car that also does the job?

Between a standard Toyota, Kia model about $160-200k , how would you justify and when would you splurge more for a luxury car like Lexus, BMW, etc. >$300k when the cheaper cars also can do the job. i know cars in generally are financially bad decision , even more so for expensive luxury cars, but i am so tempted to get a luxury one. Please talk me out or convince me!