Only if you are defining value exclusively as its sticker price.
However even if we limit it to monetary aspects, defining value is still not as cut and dry because it could easily also be argued that the value of the Toyota is far greater than the Lamborghini due to ongoing costs of ownership and total service life.
Value is not usually defined as sticker price in most cases outside of luxury items to begin with. Much more commonly value refers to a non-specific calculus between the price of an item and it’s utility value.