Two things
There is more to the definition of value than "its what a buyer is willing to pay"
the classic formula that it is the amount a ‘purchaser willing but not obliged to buy, would pay to one willing but not obliged to sell
and another definition of value
The price at which a property, if offered for sale in the open market, with a reasonable time for the seller to find a purchaser, would transfer for cash or its equivalent, under prevailing market conditions between parties who have knowledge of the uses to which the property may be put, both seeking to maximize their gains and neither being in a position to take advantage of the exigencies of the other
and yet another
value is the price where the neither the buyer nor the seller gained an objective financial advantage at the expense of the other in the transaction.
and another
The most probable price, as of a specified date, in cash, or in terms equivalent to cash, or in other precisely revealed terms, for which the specified property rights should sell after reasonable exposure in a competitive market under all conditions requisite to a fair sale, with the buyer and seller each acting prudently, knowledgeably, and for self-interest, and assuming that neither is under undue duress.
Sure,, value is what a buyer would pay, but there are important qualifiers that have to be considered..
Ive highlighted important qualifiers in the above definitions
********************************************************************************************************