Disagree with that. Kia and BMW do completely opposite things at the fundamental level - one makes you feel "meh", one makes you feel great.
There is nothing more fundamental than raw emotion.
They are both cars. They are both 4 wheeled vehicles, and within comparable categories/classes, carry the same passengers, have air, electric windows, auto transmissions, engines, airbags. That is the "fundamental and functional" purpose of the vehicles - transportation from point "a" to point "b". As with the Fire and iPad, they simply go about it with vastly different levels of quality and "performance". It is that quality and performance, the higher quality engineering, that makes you feel great instead of "meh" inside the BMW. It is also the discernible difference I felt between the iPad and Fire. The Fire made me feel "meh" when I demoed it. Even though it plays videos, plays games, runs Apps and serves as a reader like the iPad. Generally, a "meh"-free experience costs more. Not everyone finds "feeling great" worth the extra dollars.