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Sometimes, ordering the small steak for your Friday evening dinner date just doesn't cut it. Similarly, sometimes a standard Rolls-Royce with all its pomp and circumstance doesn't cut it, either. Okay, there's a big difference between getting the $50 steak and commissioning a custom convertible for $28 million, but the motivation is the same. If you got it, flaunt it.

Rolls-Royce shared the stunning coachbuilt Boat Tail and all its snazzy features on May 27, but one thing the automaker didn't share was whose name is on the title. Taking a closer look at some of those snazzy features has more than a few folks drawing some conclusions on who the Boat Tail's owner might be. Actually, it is owners, as Rolls-Royce already confirmed that the client is in fact a couple. And there's evidence that the couple in question is pop royalty Beyoncé and Jay-Z.

Gallery: Rolls-Royce Boat Tail

It starts with the color blue, which covers the Rolls top to bottom. The Daily Mail points out the music superstars' fondness for blue, not the least of which extends to Blue Ivy, the name of their daughter. Perhaps more telling is the refrigerator installed in the opening rear deck. The Telegraph mentions the refrigerator is designed to chill Armand de Brignac champagne at a specific temperature. It's the client's favorite according to Rolls-Royce, and it just so happens that Jay-Z is part owner of the brand. There's also the nautical theme itself, as the superstars are known to frequent the French Riveria, both on land and sea.

Thus far, nobody is stepping up to claim ownership of the new one-off Boat Tail but there's no denying it's stunning and very ritzy. In addition to the aforementioned refrigerator, the rear deck also is home to a parasol and fold-out cocktail tables that would make for a wonderful seaside picnic. The interior is awash with blue leather, the fabric roof is manually removed to preserve the lines of a flowing roadster, and yes, it's the only such Rolls-Royce of its kind in the world.

The new Boat Tail was four years in the making, so whomever the owners prove to be, we suspect they can't wait to see what $28 million in automotive opulence looks like up close.

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