As was speculated yesterday, real estate firm Tishman Speyer is indeed combining a group of units on the top floors of one of their LUMINA towers in SoMa, and now they're listing a penthouse at a record-setting, eye-popping/stabbing price of $49 million according to the Wall Street Journal. As Curbed has it, that blows by the previously most expensive listed home in the city, a Pac Heights pad which listed at $39 million on the MLS.

The LUMINA penthouse will be 15,000 square feet and located on the 41st and 42nd floors of the higher of the two towers, both of which will be under construction until summer 2016.

The ceilings in the penthouse will measure up to 20 feet high in parts of the apartment, while remaining a lowly 18 in others. Inside will be two kitchens, eight terraces covering 1,200 square feet, and private access to a deck atop the roof. It's a five-bedroom, five-bath, two half-bath affair. Also planned are curvilinear windows with views out on the Bay Bridge.

Between the two structures, LUMINA is offering a total of 656 units, with two-bedroom units starting in the $2 million range and approximately 200 already under contract.

According to the listing agent, Gregg Lynn of Sotheby’s International Realty, around 80% of buyers so far have been local to the area. He sees the buyer as a "technology guru," though perhaps others will see an overlord demigod Croesus.

It's possible that we'll see more mega-penthouses like this popping up in the near future, as they wouldn't be affected by proposed ordinances like this one Scott Wiener has on the docket for limiting lot combinations that would affect luxury homes down on the ground. Where else for the uber-rich to go, but up?

Previously: Monstrous Penthouses Might Top 201 Folsom Towers