Fftec deserves whatever the market is willing to pay and there are not exactly a plethora of top mount off the shelf manifold options in the N54 world at this time. Will it sell? Absolutely.
Why a top mount? Speculation by BimmerBoost members is that the bottom mount manifold required too much modification to the frame of the vehicle to fit. As a reminder, BimmerBoost vendors do have working bottom mount solutions for those not interested in a top mount for whatever reason (sleeper, heat in the engine bay, etc.).
Picture and pricing info below.
Included in this Kit:
FFTEC Twin Scroll Top Mount Exhaust Manifold
FFTEC Top Mount Downpipe
FFTEC Lower Intercooler Pipe
FFTEC CNC Coolant Pipe
FFTEC Oil Feed and Drain Lines
FFTEC Swirl Pot
FFTEC Boost Control Solenoid
FFTEC Valve Cover Heat Shield