I don't know if the payback works, but they are available for those who want the best. I suppose in a hot climate with expensive electricity you might come out ahead but I haven't done the math. Certainly where I am with a mild climate and relatively cheap electricity it wouldn't make economic sense. They do have performance and noise level benefits though so I guess if a person has the money it could make sense.
I think you nailed it on both counts. Our HVAC company's rep, while visiting here to quote, said "We carry the highest efficiency units for those people who put more emphasis on energy savings than money." That message is pretty clear.
Here in the Pacific Northwest, we might run our AC for a few days during a 2-3 week period. And we have relatively inexpensive hydropower. So the math definitely does NOT pencil out, the most efficient units don't make sense unless your goal is to absolutely positively minimize your "footprint" - in which case why are you buying AC at all?
That said, I could install one of these high end things myself for about the same price as hiring a company to come out and put in one of the cheap ones.
We normally do all of our own work too, and I came very close to doing this myself. But I eventually chose to go with a friend at an HVAC company because I don't have the refrigerant equipment, don't have any experience using it, and therefore wanted someone else I could call if things didn't work properly. I still did my own electrical, pad prep, permitting, etc. Just not the copper lineset and charging.
Generally I find that for the same amount of money as hiring out a job I can buy all of the associated tools and then I'm set forever, but I doubted I'd need the gas equipment that often. That last rule, however, has left me with a lot of "unusual" tools. Most people don't own things like rotohammers, concrete coring bits, and full-size Case 580SK loader-backhoes. But once you DO own such things it's amazing how you can no longer live without them... the projects just appear like magic!