I think your conclusion might be vacuous, or at least oversimplified. What is "value"? If we don't assume that it takes a programmer a set amount of time to write any line of code (and I know it takes me much longer to do linear algebra in Haskell than bung out a bunch of arithmetic in Python), any manager would be just as happy with B. B might even be more maintainable- it might be so long because its done in Knuthian-style literate programming, say- or have other virtues above A, increasing its "value," by most peoples' estimation.

What in particular do you mean when you say A is "greater"?