yes, it's a ship that can pull a 180` turn under the right circumstances and that has all of its weapons capable of targeting the forward arc with no downside to presenting that arc to the enemy. Even under normal conditions 90` turns ensure that you can put those weapons in the optimal positions. Think of it this way, with 90` turns and a planet you can make a pass launching all ordnance and firing all weapons using LO and the following turn RO, make your free turn, move and make your second turn giving you 180` to put whatever target you have back in your forward arc and launch all your ordnance again. That kind of capability isn't something that is seen outside of eldar, necrons (the two most advanced races), or light cruisers. It's not a capability that should be given inexpensively because of the potential benefits.
The reason it needs to be so expensive is that you already have a very capable ship that you are boosting rather significantly. CG status gives a slightly better turning radius and CTNH then lets it pull 90` turns if it doesn't have a BM but you pay for that with halved weapons strength and losing your ability to RO so it's a rather minor boost. Just giving it 90` turns gives it the same ability as CG status but without any penalty for the capability. Since you now have access to RO with much improved turning and the capability to pull 180` turns if you use the terrain well you end up with a ship that has much greater capacity to control engagements and place itself optimally on top of boosting the capability of the ships around it. That means you need a rather significant price increase. Basically it's taking the best of the emperor, the best of the ordnance, and the best of the retribution and then pulling a page from eldar while sticking a tracking system off a mars on top and you think it should cost less than a Oberon?
