You value the VX by simply throwing a ludicrous number out there. These things are easily not worth what their sticker was in their showroom days, but of course, they are to US. There is always someone out there who missed the VX train when it first rolled in to the station, and they have to pay the piper now. 
I was offered $20k cash about 3 years ago by a well-to-do gentleman. He went on and on about how he always wanted one, but was too late in jumping on the wagon. I am pretty sure he was good for it since he and his wife jumped into an Aston Martin when they left. Long story short, I never brought myself to calling the guy's card. Even at $20k, I couldn't bring myself to let her go.
Gary Noonan
'01 S/C VX / '18 Forester XT