I wouldn't buy one either. I'm in the right demographic, and nostalgic for them, but not that nostalgic. But I think enough of my fellows are that this will enjoy some success. It won't be a mass market item, but that's OK.
That's a polite way of putting it. They're aiming for the kind of geek whose money-to-sense ratio is so high that they'll pay any amount of money for a thing that reminds them of a thing they liked when they were kids, no matter the quality.
Granted, replacing the engine fixes the #1 problem, which was that some dipshit thought 130 horsepower was enough for a status-symbol sports car. But somebody that silly isn't going to stop at one mistake.
As for being polite, if the buyers have the disposable cash for it, who am I to judge what they buy? Most cars are luxury purchases to an extent. Almost nobody buys the minimum necessary. It's just a matter of how much unnecessary spending you do.
Especially with the purported engine upgrade. A 400 HP modern engine in something that might have struggled to meet early eighties standards of braking, handling, and so on is a shiny coffin.
It really does seem like a very bad idea. Then again, people of the prior generation would seek out a 1968 Camaro or a 1963 Corvette Stingray, which could be, and often were, equipped with terrifyingly large engines. A Camaro or Mustang or other muscle car from the 60s, in particular, are kinda famous for being able to go really fast, but only in a straight line.
So, yeah, I just can't see it. Even if I had that kind of disposable income, and even though I have on a couple of occasions considered buying a Delorean (when I was in my 20s I even looked at one, but it needed more work than I was willing to put into it), the factors that led to it being under consideration just don't line up with a new one at $100,000. The one I was looking at was listed at $10k, and I think the seller was hinting that he'd take as little as $7k by the time I walked away. In short: As a project that didn't cost a fortune and didn't need to be a daily driver, it seemed like maybe a good idea.
But, I wouldn't buy one, because I like living, and I don't really want a car that "luckily" doesn't have to meet safety standards. Also, $100k will buy a lot of modern sports car, including a Tesla or a Nissan GT-R (depending on the kind of supercar you like), which also happen to meet modern safety standards. DeLorean's are beautiful, but not $100,000 worth of beautiful, to me, when they also suffer from most of the usual failings of cars designed 40 years ago.