You could value any car as a $10 car because you hate it and it is a worthless pile to you, but it was still built to standards that reflected it's original price. The car comes from the factory built as a $42000 car, we are not talking about modded cars or baseball cards and what we perceive them to be worth. You cannot argue that Ford and SVT built the car for a specific purpose at specific costs. Any dealer mark-up has nothing to do with the materials used or the machinery to build it or the cost of parts that were used for the engine. If I got to a dealership and tell them I perceive the GT500 to be valued at $25,000, they will say good for you and tell me to take a hike.
What happens next year or the year after (when the fervor dies down), when they are selling for sticker and there is no more mark-up? Are they still considered $62,000 cars by you or are they then considered to be a $42,000 car?
Bottom line, it is a $42,000 Muscle car that is very impressive for its price (so impressive that dealers are asking fo $20k+ over sticker) and has a ton of modding potential. Probably more modification potential (to a certain cost point) than just about anything else available right now. It is what it is.