Let me explain, in simple terms, the purpose of this vehicle.
FoMoCo will be sending 3.5L EcoBoost engines to two assembly plants. Chicago, which builds the Taurus and MKS, and Oakville, which builds the Edge, Flex, MKX, and MKT. The Lincoln models NEED this motor to compete with V8-powered rivals, so the business case has already been made to ship these powertrains to these plants.
There isn't a major cost difference between shipping 10,000 powertrains, and shipping 12,000 powertrains.
The engineering work for installing this powertrain in the D4 chassis is already finished and paid for, for Lincoln's benefit.
Therefore, the INCREMENTAL cost for designing and building a Taurus SHO, Edge EcoBoost, and Flex EcoBoost is next to nothing. Thus, the answer becomes, why NOT? Ford could sell 250 of these a year, and the program still makes economic sense. Here is WHY Ford did it:
From: Ford Motor Company
To: SHO Enthusiasts
Dear SHO Enthusiasts,
Thank you for buying our overpriced yet good performing SHO Taurus models in the 1990's, and continuing a rabid adoration of our company and its products through the dark times since. We know you are all older, more mature, and wealthier, so here is a spiritual successor to your beloved SHO, designed in a manner that suits you better these days. So please come in and take a look. If the SHO is still too large for you, we also sell a Fusion Sport, which is closer to the original formula, and less expensive. If you also have a family, we have a full line of excellent family-friendly crossover and sedan vehicles that are the safest, most fuel efficient, and most reliable and high quality Fords ever produced. We look forward to seeing you!
Sincerely Yours,
Ford Motor Company
