User blog comment:ClariS/FEEDBACK! Cost Efficiency/@comment-5266525-20130107005239

Oh, so it was you adding all those useful notes about cost efficiency? You have my gratitude!

I voted for the least-expensive/efficient items for quantifying stat values, though admittedly that was out of preference since much of my knowledge (and presentation) of stat efficiency came out of this excellent blog post by TheBlueSilence - I can't really give you an objective reasoning why it should be like that, bar perhaps it's more attractive to the eye to compare something by how much more efficient it is as opposed to how much less efficient it is.

Movement speed and spell vamp I am on the fence about - the former has issues with soft caps which make any real calculations rather pointless and the latter is only on a handful of items, but it contradicts how cooldown reduction is still given a stat valuation despite also only being a advanced item-tier stat. I wouldn't mind either way.

If I may add a suggestion... in that blog above, TBS adds a note for each item stating whether it is cost efficient or not, and also states if/when the item becomes cost efficient for ones that have variable stats. Adding data like that would be really pleasing, if not all that helpful.