Ok, have a look at some of the options that truck has: EVERY upgrade on the Big Horn package, it's a diesel, dual alternator setup, Warn 16.5ti (I have one on my rescue truck, it's a $2500 winch), snow plow package, the AEV 3" lift, bumper, and intake. Hardware alone on all of that is $12K, then installation, and you have a full warranty when you drive it off the lot with everything you wanted to put on the truck anyways rolled into your financing, that alone has a lot of appeal to people who can afford those kind of monthly payments, which I'm going to assume is not most people who are scoffing at the price, but Billy Bob oil worker who lives out of his truck and makes $180K a year would roll in and pick it up without thinking too hard about it.
The modded trucks that my brother's dealership does never stay on the lot for more than a week and even with a markup on the parts and installation people are more than willing to pay the price because it's ready to go. Many times convenience is the driving factor more so than price.