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> Value is ultimately always in the eye of the beholder.

If you mean value per se, not at all. There are difference kinds of value (intrinsic, instrumental).

A piece of bread has objective nutritional value, for example. It doesn’t matter whether you personally dislike bread.

Nope.

As a trivial example, someone with celiac’s disease is not going to value your gluten ridden bread very high.

There are intrinsic properties of bread such as calorific content that a celiac can't deny. Same with gold.

The nutritional value of bread is still in the bread, even if celiac disease impedes or frustrates access to that value.