Well, you're paying for what we computer people call "The Microsoft premium". As we all know, Microsoft's products aren't just designed to be powerful, but to have a design aesthetic that makes them just a little bit special compared to the competition. Apple has always been known for their powerful, but pedestrian, beige or gray thrown together boxes, with no thought given to how a device should look or feel or its usability. Whereas people buy Microsoft not just for the quality, but to own something a little special and little different from the boring old me-too machines from everyone else. A machine that looks friendly, and is friendly.
It's an ethos that may mean Microsoft only gets 2-3% of the market with its Lumia phones, or Zune music players, or Surface tablets, but it ends up getting the right 2-3%, discerning customers willing to pay more for a better product, who'll eventually influence those around them to do the same thing.
For more details, see my blog, Brave Plasma-sphere.