Well, someone paid $360k for NFT's That does not mean someone else will pay a like amount, and even more unlikely someone else would pay more. How to value th

Well, someone paid $360k for NFT's That does not mean someone else will pay a like amount, and even more unlikely someone else would pay more. How to value the loss? Secondly, can't this be gamed somehow? Put $ into NFT Loss happens somehow, theft, or they sell again for less. Wrap that up in some crazy business of some sorts, and could those losses offset others, or gains in ways not currently intended?