I wouldn't call a rack a "luxury", maybe if his rack had lots of extra bling bling lights and makes disco tunes you could argue that - assuming of course the techs in the DC enjoy their tunes. 

To make a fair comparison his server would need to have about a dozen 10 year old Athlon Thunderbirds blasting out heat everywhere while only 5% of the thing was being used.

Mind you a giant pointless car that wastes fuel like no tomorrow also isn't a luxury (it's a hummer look at the thing - some nice European cars now they can get luxurious) - it's a sign of someone gone bonkers.

But then my mode of transport works out closer to 1000 mpg.