No they aren't. They've just convinced everyone that they are.
I've seen people meme about Android being for people who couldn't afford an iPhone when the fact is that a flagship Android costs just as much as an iPhone.
What’s the difference?
Either way, Apple consistently makes decisions that I think put them on the side of “luxury item” — even if I often disagree with those decisions.
It is convincing people to pay a premium for what is still at the end of the day a stitched leather bag, watch, computer or smartphone made in factories like everything else.
People pay for names, to project their luxury lifestyle.
It is very rare that the actual quality/performance of a "luxury item" is dramatically above a high-quality equivalent. Does a Rolex tell time and look better than a Breitling? Or a Tag Heur? Or a Seiko? Each of those represents a different price/style point - and ultimately it is subjective to a consumer - who wants to project a certain style/look.