Who the hell factors in Opportunity Costs into the TCO of a (sports) car? At that point, you should just buy two used beaters and drive those until the wheels fall off.
Anyway, they really need to break these figures down into actual and conditional costs. Who cares about the depreciation of an asset unless you're going to sell or collect insurance on it? Things such as fuel costs and insurance are far more significant to the average owner than depreciation and opportunity costs. If you compare just actual costs, the Porsche doesn't seem that much more expensive to operate than the Z.
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