https://manofmany.com/rides/cars/rol...earl-boat-tail

Rolls-Royce knows its owners unlike any other brand and its bespoke automotive division has been kept busy of late with a string of exclusive one-offs stretching both the imagination and the price- tags of these elusive creations. To recap, the first Boat Tail, rumoured to be made for Jay Z and Beyonce, was based around yacht design while the second one has taken inspiration from the pearl industry. Revealed at Concorso d’Eleganza, Villa d’Este 2022, on the shores of Lake Como in northern Italy, the Boat Tail coach-built commission would only be limited to three cars including the second one being revealed here.
Not sure it's worth 28 Million though.