In the interests of other posters I will not continue this argument. However I the insults were started by the Bitter.
Distraction yoga pants style please log in to view this image please log in to view this image please log in to view this image please log in to view this image
You can't really get much clearer than 'market value being the highest price a willing buyer would pay and a willing seller would accept' - £40m doesn't fit that description so it can't be the market value.
OK obviously they didnt distract you, here's some yoga pants more to your liking so please log in to view this image
No surprise there then. Sooner or later most of these threads end up talking about body parts or bodily functions, I find that more irritating than the arguments tbh.
I like a good laugh as much as the next person and often go off topic myself but the obsession on this site with, shall we say, risqué pictures and body parts is off-putting.