The F40 has a V8 too...and the Daytona is front-engined, not mid-engined.
Your normative statement makes no sense unless Ferrari's mid-engine V12 cars are better in every way, which they can't be since they're in a different class altogether. The Land Rover Series II is a superb off-road vehicle, but it's crap on a drag strip. To compare the 360 Modena to the FXX would be committing a similar error of comparison. That, and the idea that car companies cannot or should not diversify is a dumb idea. I imagine you know that Lamborghini was a tractor company before it made supercars. Their decision to make a supercar would be like John Deere making the Zonda. Sounds stupid, worked out rather well.