They are staking the claim (via price and otherwise) that this is a whole computer that you should use for Very Serious Productivity. Whereas the iPad (for example) was always kind of assumed to be a secondary/casual computing device, this is very much not. The price, the "Pro" moniker, and fact that it has specs more in line with Apple's line of laptops than its iOS devices all support this framing.
There are clearly people who will happily drop $4k on an Apple laptop if they think it'll be a good tool. That is who this is being marketed to, not people who might otherwise have bought a Oculus or whatever.
Whether the device lives up to the marketing is a different question and one we really can't answer until we spend some time with it. I'll let you know when mine arrives. So very much depends on the "feel" of the finger sensors and eye tracking.
But I do think it's priced correctly for what they're claiming it is.