As many people will notice when ordering from Discount Comic Book Service or checking out PREVIEWS, DC is certainly maximizing profit from the famed upcoming first issue of The Dark Knight III: The Master Race. There are dozens of different variant covers, some available anywhere, some that are convention specific, and some that are retailers specific covers. At the same time, there is one offering that you can pre-order that will run you a grand.
This Jim Lee variant cover works differently than the rest as is a unique sketch done by Lee on the cover of the book. It is listed that there will only be 100 of these available, which means that DC has budgeted to rake in a $100k on this variant cover alone. Who knows how much(or how little) of that is going to Lee.
If you are looking to get one of the most exclusive sketches in modern comics history, then this might be a fine option. Or you can buy the blank sketch variant version and then have Jim Lee sketch a cover on it for $40 at a convention. Whichever feels right to you.