Materials go a long way to giving a car a luxury feel however different countries have different ideas of luxury ie the Toyota Century having wool rather than leather seats.
That being said no one it lining up for the hard plastic wheelie bin finish of the circa 2004 panda dash.
Soft touch plastics, different materials such as suede, alcantara, leather, wood, metal etc. a prime example might be the magnesium alloy indicator stalk they fitted to the Bugatti veyron.
Luxury is a lot more than just “gadgets”