I am by no means an economist -- absolutely! MBA and MS Finance, worked in an economic consulting firm, but not an economist for sure. My husband is a PhD Economist, though, and he disagrees. What is your comp for a hotel on Disney property? What are your "similar products"? I would argue that there aren't any that are close enough. DH makes these kinds of calls (comps) on valuation cases where hundreds of millions of dollars are at stake and agrees with me, but that doesn't mean he's "objectively right". As we know, Econ isn't exactly a field where all agree.
I am a PhD as well, but don't make calls on hundreds of millions of dollar purchases by any means But generally speaking I am sure both you and your DH are well familiar with the concept of selling above or below market rate. Ie: Canadian oil is sold into the American market at about 20% below market rate.
Edited to add, its a fair question about comps, in the sense you could argue that disney hotels are their own commodity ... therefore there is no market average outside of what disney hotels sell for. But I wouldn't buy that argument.