I figure if the SS can start at 31k with no options, starting this model at 40k with no options makes sense as well. I think that would definitely cover the cost of magnetic ride, exhaust and exterior upgrades... Sure you can buy a SS coupe for 50k if you buy a fully loaded one, but you can also buy a fully loaded LT for 40k (or 10k more than the base SS).... So I don't think 40k is out of line for a mid-range model.
The supercharger for the ZL1 really is worth 5k installed add to that the cost of the LSA, you're still easily selling a car with 6k more of an engine with the supercharger. Add to that the other traction control stuff, unique forged wheels etc, you've added another 4k in cost. Add to that profit margins for being the top dog, the car could easily be priced 12k more so unless they're going to price the ZL1 for 56k with no options (assuming they price the 1LE at 45k+), they're going to out price the current Ford GT500 by 7k... that's not good for business. Add to that the fact that it only will have 580 horses which is 30 more than the current GT500 and a heavier body (most likely) 6k doesn't really seem justified, even with magnetic ride... The ZL1 will be priced 3k more than the current GT500 at most.
Take that full circle, you really can't charge much more than 40-42k starting for the 1LE considering that it has none of the engine upgrades of the ZL1. But also consider the fact that the Boss 302 is priced at 40k and my argument appears to make even more sense as this car would be its direct competitor.