why is a Van Gough worth as much though? It's basically a little pigment on some linen, it's not inherently worth any more than the next piece of art that is "ownable".
For that you need to incorporate a whole manner of values.
Cost, direct, indirect, amortised nor not.
Value proposition, both yang ble and intangible.
Scarcity, uniqueness and availability, time to produce, time to reproduce.
This is why it was so abhorrent when bankers and media brought up inherent value of GameStop, it's one small part of the equation and has very little to do with the situation.
The value of high art is purely socially constructed and is an aristocratic class signal.