You do not just buy a Rolls-Royce. You make it, own it, love it, kiss it, what? Sorry, I got a bit distracted. Only three examples of the 2021 Rolls-Royce Boat Tail have been confirmed for production, with each car rumored to cost more than $20-MILL, making it the most expensive Rolls-Royce ever! It's called the Boat Tail because it mimics the rear-end design of the J-class yacht’s hull. Beauty.