Even if you think Kotobukiya's "Bishoujo" Liara T'soni figure is an ... unusual interpretation of the Mass Effect character (it used to be even more "interpreted!"), you may end up wanting one of the figures. Why? Same reason you may be interested in the artbook, or the other action figures: exclusive DLC.
A Kotobukiya rep told Tomopop that the Liara figure would pack some exclusive DLC for the PC and Xbox 360 versions of Mass Effect 3. There's no word on what that DLC is yet, but if you already know you want it, you can pre-order the toy for $60. It ships in July.
Update: Kotobukiya sent us more information about the DLC. It's not exclusive items, but rather a "Reinforcement Pack" with a selection of random class/race unlocks, weapons, and items.