[4] Luxury is a continuation of Fantastic Plastic Machine's previous work in Shibuya-kei, though in some tracks there are indications of a shift towards house music with 1960s northern soul and 1970s Philadelphia soul influences, a path he explored more on his next album Beautiful.
Luxury features guest vocals from Lorraine Bowen, Simon Fisher Turner, and Yukari Fresh, among others.
[5] Sarah Zupko of PopMatters wrote, "Luxury revels in international, otherworldly sounds and collaborations with musicians who perfectly suit Tanaka's experimental bent."
She called the album "an enjoyable, eclectic effort that fans of sophisticated Euro pop are sure to adore.
"[8] In 2020, Tokyo Weekender writer Ed Cunningham described Luxury as "more refined" than Fantastic Plastic Machine's self-titled debut, but nonetheless still an "inventive" work.