@kdfrawg There's abstraction and subjectivity, but it's a subjective subject (disclaimer: I'm speaking here purely for myself, not the company, and my function in the company is not research, so I'm not a qualified professional).
I can't speak to everything that goes into it, but we get criticized a lot for including things like problematic navigation and "infotainment" systems in quality ratings. There's a reason for that. If you have a hardware issue, it's easy to fix; if you have a software or design issue, it's going to irritate the average consumer for the next 5-6 years of ownership. The reality is that most people don't have major problems with cooling or braking anymore, so the little things have come to the fore.
As for bankruptcy, that's more likely to come from your dealer's bill for scheduled maintenance. :-)