there is always extra cost involved in moving to a higher class, of course the benefits are more. on an ideal assumption, but so are the costs as i said
a first class ticket costs a lot more than economy class, both will take you from london to new york, one will give you a more comfortable "sofa" and champagne, the other will cram you in a "chair" and give you coke in a plastic glass
having a V12 involves beside the higher fuel consumption which is a given also a plethora of added maintenance costs
before thinking of anything "unusual" just consider the added cost of extra spark plugs, extra oil, extra bearings, extra injection, extra extra extra....
fact is you DO have more serviceable parts in a V12 without thinking about anything going wrong, i.e. you are still on the regular maintenance field
now let us assume something goes wrong, by simple probability having more of anything, means that there is a higher probability of any singe part going wrong, i.e having having say 48 valves ups the probabilty of one breaking for some reason over havinf 32, 24 or any other number, notwithstanding the extra torsional forces and vibrations that spill out such a massive engine and the loads they incur on the crankshaft, and on the chassis itself
and we are still talking about the engine itself, when you factor in the tighter engine bay space, which results in a higher heating of the whole contraotion inside, when you factor in the added work time to replace any simple component, the picture doesn't look so good (if you remember the continetal GT W12 is so tightly packed you need to remove the engine to change the oil)
on paper the bigger the engine the more of a pain in the ass it becomes, but the real issue here is not about the pros and the cons of an engine, its about the buyer, given enough money, and given proper interest in having a car with such a massive engine all the above fade to nought, of course assuming the car is bought new
what this practically means is that on the long run and as a second hand proposition a V12 is not such a good idea unless you collection cars or something
better buy anything first hand than go and buy the most complex car ever second hand because of the prestige associated with it, i might gather a couple of looks more driving a secondhand S600 or 760 ir whatever, but it WILL take a huge toll on my pocket
my 0.02 cents