Back in 2017, Rolls-Royce unveiled a singular touring car. Called the Sweptail, the one-off model featured a nautically inspired form, a very graceful roofline, and cabin trim in Macassar ebony and Paldao; personal details included two leather and carbon fiber pockets for holding a pair of custom-made attaché cases.

It goes without saying that such one-off designs represent the pinnacle of industry pricing. The finally bill for the Sweptail remains a mystery and thus a matter for ongoing conjecture, but the car perhaps spawned a special Rolls division called Coachbuild, and also the Boat Tail, the first model to emerge from the new division. Like the Sweptail, the Boat Tail is deeply informed by matters nautical, and boasts a series of unique features and accessories. Like the Sweptail, the Boat Tail was unveiled at the Concorso d’Eleganza at Villa d’Este on Lake Como. However, it came in a production run of three.

A year later finds the final Boat Tail sailing into view for summer on Lake Como. This time, the model trades ocean blues for mother-of-pearl iridescence. Like the other examples, the car comes with a parasol as well as the Rolls umbrellas, and is powered by the automaker’s 6.7L V12 biturbo engine.

The degree of the Boat Tail’s potential to cause sticker shock is unknown. The figure of $28 million has been bandied about as a wild guess, one that Rolls-Royce doesn’t appear to be in any rush to correct.