Billionaire, they'd be all over that hypothetical car like stink on a monkey, because such a car would be the steal of the century.
To give some basis to compare:
A Porsche Boxster S is a Rear (or Rear-Mid to be technical) engine. It is close to the horsepower target at 295 ponies, but not quite there. No AWD, a body that looks classy, but is not nearly the same "wow factor" as a Ferrari, and the price tag is a starting $55,700. Meets the interior criteria, color selection is so-so.
http://www.porsche.com/usa/models/boxster/
One could probably build something somewhat similar for less outside the Porsche brand, but you still have to add additional power, an all wheel drive system, and hire a better stylist to kick-start the styling without any extra cost, and take over $15K off the price. A pretty tall order.
An Audi R8 is pretty much exactly what you're looking for. Exotic design (may not be everyone's cup o' tea, but it could at least be compared to a Ferrari for curb appeal) Rear-Mid Engine pumping 420 hp to a sophisticated AWD system. Interior is great, and you can even customize the side "blade" to a matching or contrasting color (or so I've read in the mags) But it's north of $100 grand.
http://www.audiusa.com/audi/us/en2/n...s/Audi_R8.html
Could you build an R8-like car with a cruder level of technology but similar performance? Sure. But it probably wouldn't get below 60K. That would make it an AWD mid-engine Corvette for about the same price. And they don't want to build a mid-engine Vette because it's too expensive And the interior would be about like a Corvette, decent, but a letdown for a car of that performance level.
A Subaru Impreza WRX STi fits the bill for power (barely) and price and AWD, but it's econobox roots are all too apparant in the styling department, and the engine is in front. Color choice is limited, and the interior is...well...alright I guess.
So it would be quite a tall order to build it, and make it profitable at 40K or less. And if you did, you'd have a line around the block to buy them, dealer markups through the roof, and year-long waiting lists. But I'd certainly buy one if such a beast were built.