Does it matter that genocide is done, or does this only matter if it happens to bother a particular observer emotionally - and why should anyone be upset or disgusted by genocide if the genocide doesn't matter apart from their reaction?
Does it matter that Einstein discovered the equations of General Relativity or does this only matter if anyone happens to be interested in them - and why should they be interested, if the equations don't matter prior to their subjective interest?
Clearly what a valuer values depends on the nature of the valuer. That is obvious. What is valuable to me is not valuable to a dung beetle and vice versa.
If the valuer themselves has value, then what is useful to them is of value - that (I hope) is clear; but if the valuer themselves has no value then they cannot give value to other things.
What does "value" mean? Where does the notion arise? Why does a valuer value anything? What is the underlying motive for the decision "to value" a thing?
The Nihilist says: nothing has any value.
The Existentialist says: I will demand that things have value.
The Objectivist says: I recognise the value in things.