It seems boots are reserved for poor people. I've only ever seen boots on run down cars in working class neighborhoods like Crown Heights or Bed Stuy.
I've seen a boot on a Lamborghini somewhere in my neighborhood. It was one of the very few cases I ever saw a Lamborghini around; most cars in my neighborhood are way less expensive.
Boots are for cars which are not worth towing. Really cheap cars are unlikely to make any money if you bring it to a towyard. A Lambo, if damaged, would cost more in incidental repair than you would get out of the owner.