Dubbed the Legatus Pack it includes 117 spaceships and craft, representing nearly everything currently available in Star Citizen - but you'll only get to view the page and get the chance to pony up for it if you've spent over $1,000 so far on Star Citizen. Which in a way makes sense if you're marketing strictly to those willing to spend obscene amounts of money on an incomplete and still very early promise of a game.
Thankfully though, someone has posted the contents of the Legatus Pack which you can find here
on the official forums. Naturally there's a lot included in the pack, but $27,000 USD is, well, probably not justifiable in any sense. And frankly, considering the incomplete state of the game - somewhat dubious.
Since launching its Kickstarter campaign in 2012, Star Citizen has raised over $200 million in crowdfunding - 35 of that raised in 2017. Also, there's still no release date. Nor is one expected anytime soon.
That being said, I'm still keen to play the single-player off-shoot Squadron 42.