Sumptuous could be used to describe a room appointed with the finest furniture, a lush orchestra playing a beautiful symphony, or a meal meant for a king. Sumptuous describes something that costs a lot and imparts sensory pleasure.
Sumptuous comes from the Latin sumptus, which means "expensive." Sumptus is related to sumere, which means "to consume." The word sumptuous carries both meanings with it. It is a pricey, luxurious thing that's meant to be consumed or enjoyed. You wouldn't use sumptuous to describe a tractor, even if it has leather seats.