I think the value also depends on the grade and gauge of the gun. Small bores always bring more. Several years ago I bought a GH 20 with 30 inch Damascus barrels that had been completely restored by Doug Turnbull. The gun came from a member here and he based the asking price on condition (after restoration it was as new) and rarity. We came to terms and I've enjoyed it for quite a while.
IMHO the breakdown is 90%+ original condition bring the highest price, professionally and correctly restored is 70-75% of that and the gun with honest wear but serviceable will bring the fair market value of that particular grade and gauge.
The above mentioned GH is the only fully restored gun I own or have ever owned. I've replaced pads and restocked a couple that were so horrid I couldn't shoot the gun and have had a couple of Damascus barrels refinished. Wrong? Perhaps but there guns I use regularly and it will be the next guys issues not mine.
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There is no hunting like the hunting of man, and those who have hunted armed men long enough and liked it, never care for anything else thereafter...Earnest Hemingway
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