Yes, imported cars in Taiwan are anywhere from 1.5x to 3x the US price. The Taiwanese government levy's heavy taxes on imported cars to protect the domestic auto assembly industry. If they didn't, the no one would buy the domestically assembled cars. I suspect that the domestic assembly houses gave (and continue to give) government officials kickbacks to keep this tax in place. Meanwhile, government officials in Taiwan don't even ride in domestically assembled cars, usually preferring M-B, Cadillac, or Lincoln. The domestically assembled cars are the same as US price. BMWs generally are 2.5x the US price, so the US$200K figure for the wrecked M5 is accurate, and maybe even a bit low.

 

if it's test drive why is it at night?

 

I'm guessing either a BMW employee or a magazine staffer decided to go out for a joyride.