Conveniently leaving out Delta, which is $140 to W ($100 to S - they have a double-class differential system)
I think it's insane, but from what I understand people do actually pay for it. After all, it's not the outrageously irresponsible luxury of First Class, it's just a minor charge for a reasonable middle-class comfort [sarcasm, but the marketing works].
But it's in some ways a crapshoot since the E+ and equivalent sections are definitely largely for elites.