In all seriousness, when looking at a new bike, the first thing is to make the right decision about the type of bike you need eg hardtail, duallie, AM duallie etc.
When looking at parts/value, assuming the bike rides well for you and is available in the right size, judge the value of the bike on parts in the order of price to replace, and weight contributed. So:
Frame then fork, wheels, crankset, shifters, derailleurs, cockpit, contact points, etc etc.
One thing that irritates me about the way bikes are specced is that the rear derailleur is usually up-specced, sometimes 2 or 3 levels above the rest of the parts. This makes no appreciable improvement to performance and is money better spent elsewhere. Shifters and cables make a bigger difference. Look at the bike as a whole and don't be fooled by little bits of bling.
Luck,
CT