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Did you mean to say 'rational' as opposed to 'not rational'?

If time has positive value, then so do objects with time invested in them.

If your time is of any value to you, then you should be willing to pay more for furniture that is already assembled, not the opposite.

I mean unless assembling it is something that you really enjoy doing. So much that you want to pay extra for that pleasure.

Only if you value time more than whatever positive value you extract from assembling (and subsequently enjoying/using) the furniture.

Sunk cost fallacy.