To more closely answer the original query...and let's assume that they measure closely. Differences in cost can include:
* cost of raw materials
* cost of labor in the country they were assembled
* level of design sophistication (flat vs curved exterior, internal bracing, x-over design, etc)
* numbers built (economies of scale)
* other models built using some of the same parts (economies of scale)
* company reputation
I'm sure I'd missed some variables, but as most others have pointed out, what do your ears like? If they measure, or sound the same to you, then it becomes a matter of aesthetics, company trust, or emotional attachment. For instance, a new 911 Carrera will outperform and cost less than half of what a 1981 924 Carrera GTS does, but I'd rather have the latter. Go figure...