Exotics have large oil pans. Your typical Murcielago requires 11 liters of oil to change, and that's synthetic, not dinosaur oil. Add to that an oil filter that is shipped from Italy. You're also changing the transmission oil, which also must be synthetic. There may be some other maintenance that the dealer likes to perform (brake fluid? spark plugs?) at the same time as an oil change. Add dealer markup and insurance to all of this and you're easily over $500.