No, it's not made from distilled unicorn horns. A $40,000 Dollar bottle of whiskey? Oh yes. The whiskey has allegedly (we have only their word) been in a cask for 50 years. It's from a distillery that closed and this was *trial whiskey*. It wasn't even their best thing, clearly. These guys found some rather aged junk whiskey and by calling it "unicorn whiskey" they can sell it for an outrageous price.
The whiskey's only real recommendation, besides the "how lovely are the emperor's new clothes" effect, is that it's pretty old. That doesn't justify the price. Even if it's a good whiskey--it's not $40,000 dollars good. No booze is.
The people who are writing this puff piece can imagine that it's that good if they like. And they do imagine it. Possibly they're being paid to imagine it's that good.
Is it an investment for resell? Maybe. But that's a pyramid-scheme kind of inflation--and, as with a pyramid scheme, based on bullshit.
$40K, folks. That is some ludicrously decadent spending...Okay, sure if you've got the money, it's your right to blow it on this. You probably also buy solid gold toilet seats. Or this $5000 doll with a crystal-covered dress. "No sweetheart you can't actually play with that." Or a $3000 dollar (supposed resell price) North Face jacket--yes, that's right. Check it out here--along with a punching bag (really!) that resells for 3000 dollars and other obscenely overpriced items for moneyed nitwits. You'd probably buy that too, if you're buying this whiskey.
The reality, though, is you're being suckered--all for bragging rights. And that is mighty...stupid.