Good value is subjective. If you're talking about hardware spec, then I agree with your assessment. As far as the value from the the complete user's experience is concerned.. then that's up for debate. (Purchasing, resale value, software included, interoperability with your desktop/notebook, 3rd party support... etc).

Moto dropped their ball and I think you're mistaken if you think being longer in a market and being the incumbent torch bearer doesn't have anything to do having an advantage against newcomer to the market.

Apple is relatively overpriced, but they have always aimed for the top end of the market on all their offerings so it's consistent with their past marketing strategy. Surprisingly, they almost always lead with customer satisfaction despite the price tag.
RIMM represents good value if you're looking at the total cost of ownership of a RIMM-based fleet in an enterprise. Something that the N900 is sorely lacking, unfortunately.

Nokia actually grew their smartphone market share by 1 to 41% last quarter, but their average sell price has also lowered by a considerable amount (190E to 150E)... so that must be a big factor of their current strategy of maintaining their market foothold.

I started out by pointing out an inconsistency of your earlier claim and I made a few replies afterward, trying to give some context and objectivity to 'the naysayers'.. .that they're not completely spewing bollocks.