actually, i would say that companies such as audi and subaru make 4wd drive cars as an extension of their current/previous rallying history.
audi do it because they more or less invented it (give or take the odd rare example) and subaru produce 4wd cars because of homologation purposes for wrc (which incidentally is why audi made road cars with 4wd in the first place...)
generally, you are right though.
ferrari makes cars that conform to a different set of rules to audi and subaru.
whilst the prices and figures for the gallardo and 360 seem to put them in the same group, i would say that the gallardo is more about thrashing the pants off it safely whereas the 360 is about pushing the car slowly towards the edge.
it isn't about safety or technology.
it's about character.