Some folks will say 40 series are just 28's with "bling", I like to call those folks ....wrong!! And it seems like the folks who believe that never are owners, and the folks who do own them just smile.
I have owned a lot of Martins, including 42/45 series. They sound different than 28's, I play 28's and 45's every day. 45's cost more because they use the highest wood grades (even higher than 42's), and with the amount of inlay they are very labor intense, and everything is Martin's "best of the best".
You can buy a Ford for $20K and the same model loaded close to $40K, no different with guitars.
In my personal experinece 42/45 Martins are outstanding guitars, worth it to me, everyone needs to decide for themselves................