I apologize, beforehand, for not being word-perfect in English. I'm half Italian, half Norwegian and working in Sweden.
I'm not overly concerned with the pricing, as it's a list price. In Italy there's already a discount for the model, when prebooking: 36.000 instead of 40.000 euros.
Typically, in Sweden/Germany/Italy (don't know about UK), the stock prices after a couple of months' are undercutting list prices with about 14%. Then you get another 3-5% off bargaining with your dealer.
Working as a CMO in a smiliar field i know that for small brands like Abarth this is a part of the calculation. You set a high list price to obtain that premium feeling, and then you sell for much less. If you are lucky that someone would order a high spec version at list price.....
Abarth off course have high margains to begin with. This car is based on a much cheaper Fiat, and using an engine from an Alfa Romeo Mito. The other additions came at a price, but nothing extreme where added.
This car will be on sale from September, and in Februari 2017 I'm sure you can get a stock car for 25.000£. Even though it's limiting your choices, theres not many offered from start.
The only thing that is dissapointing is the engine. A "standard" engine from a Mito has no place in an Abarth IMHO. I think the engine has potential, and I'm sure we will see a version with +200hp pretty soon.
The dream would be a lower spec version of the 1.8L engine from the 124 Rally. It would surprise me if they created an engine for a car that will sell in 20 examples...
They will never let the 124 be one of the lowest spec Abarths on the market. The Multiair will ofc be the new engine also in a500, as it's also weighing less. They then need to bump figures, otherwise the next generation Abarth will offer less hp than the former.....unthinkable.