You don't have to live in Manhattan to work in Manhattan. Or at the very least, if you value your walkable commute that much, then why the hell do you need $10K/yr in luxury car expenses?

Also, you can recoup up to $3K of that $5K mortgage by cutting the other luxury goods in the budget.

I guess the point is: any one item on this list might be justifiable. At the very least, each on its own is a totally reasonable luxury to indulge in after decades of not just hard but also smart and stressful work. But the budget, taken as a whole, is hard to describe with any word other than "luxurious".