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Mysterious W Downtown Duplex Penthouse Wants $40 Million

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In a move that feels eerily reminiscent of the $85 million potential combo in The Atelier, a listing for a "Breathtaking Duplex Penthouse" on the 55th and 56th floors of the W Downtown Hotel & Residences has appeared with an asking price of $40 million. Although the brokerbabble doesn't mention it explicitly, it seems likely that, as with The Atelier listing, this one is comprised of a bunch of different units that will need to be combined. Consider the following evidence:
1) It (also like The Atelier listing) comes with a "$2 million credit toward design and construction."
2) It apparently has 18 bedrooms and 18 bathrooms, which is kind of a lot for one apartment.
3) There is no floor plan.
4) There are a limited number of photos, one of which is of a bedroom with a shower in it (or a bathroom with a bed in it). That's not necessarily evidence of anything, but it's really weird.
As the Times recently pointed out, the booming luxury market is making people go a little bit crazy right now, and this listing seems to be just the latest in a growing trend where condo buildings try to create trophy mega-apartments out of thin air. It could be just the beginning of the bedroom-shower trend, though. We'll have to wait and see.
· Listing: 123 Washington Street PH-55-56 [Corcoran]
· W Downtown coverage [Curbed]