Can the fact that one character will never benefit from both the req.8 Str and from +1 Divine lower it's value?
I believe it should. For a Monk it's no different than a req.13 Str with those 2 mods, and for a Warrior it's a singlemod +30hp.
All that remains is the collectible value of gold req.8 Eternal (can't drop anymore) with 2 "perfect" mods, so above 40e is entirely possible.
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