Hi... welcome to ScubaboardNot sure this is my topic anymore, but... For me, the value is underwater life. Say it has weight 10 out of 10. Good foor and nice room has maybe 2 out of 10. If you pay more, you will still get the same sealife, if you go to the same site. You might get a better guide and see (much?) more, but you never know and you can (but not necessarily will) get an excellent guide in a cheapo center as well. So my question really was "where can I see the best sealife for as little money as possible", not "which liveaboard has softer beds and steaks". But maybe I said that already.
Dan, you are rather off topic, as your Galapagos trip cost approximately the same we paid for first 5 months of our trip December - April.
I still have not done proper research having planned Sumatra, so I am still on Komodo LoB/land based, maybe Lombok (yes?), Nusa Penida if mola have arrived and Bali north/east if the time permits (which means in fact "if Komodo will be too expensive to spend there more days" - but maybe Bali is better than Komodo or on par?).
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I understand your value statement but as you get older accommodations and service become more important out of necessity so that might be why many here on the board put more importance on it! Ahh to be young again!! Good luck and enjoy Indo... it is my favorite place to be!