http://www.google.com/search?q=why+a...ient=firefox-a
Because that's what she is, a she! 
I think, at least I've been told, many females refer to their vehicles as "he". Many males refer to their vehicles as "she"...
Do what makes you happy - especially if he makes you he makes you happy! 
Jk...
Mine's a she - The Beast... 
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2010 Black 2SS/RS; 6M; IOM, GFX, sunroof; ADM Race CAI; Zoomers CB; Viper Alarm; Pdaft F&R sways, Adj Endlinks, Rtrailing arms, Camber kit, strut brace, Front Trailing Arm Bushing; SLP Skip-Shift Elim; Tinted lights/windows; Hurst Short-throw; LoJack; Door & Dash ABL Mods; ********; JBA Shorty headers; AACStyle LEDs; Stillen DS rotors, Hawk Ceramic pads; Havoc Blk Chrome wheels: 20x9s; Lingenfelter Blk Al Pedals; RevXtreme Catch Can; Goodridge SS lines; Ported TB; RK Sport hood; Hotchkis chassis brace; KW V3 coilovers;
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