Value != Price, so yes a Toyota may be more valuable than a Lamborghini.

A Lamborghini is (in general) objectively _pricier_ than a Toyota. The "value" of a car has more dimensions than simply its associated market price.

All of this is orthogonal to the original issue of $10 being more popular than $100, therefore more valuable.

Absolutely. Most people can't afford Lamborghini. Roughly ~3 billion people on this planet live at, or below poverty. To them owning a Toyota is more valuable because it allows them to survive in their livelihoods. Generally, the less you have of something desirable the more valuable it becomes. For the starving child, the biscuit is more valuable than the full course lunch meal for the rich kid, because the biscuit is all he has.

Owning a Lamborghini would bankrupt most people, which is highly undesirable. Therefore the Toyota is better.

Well, Toyota (the company) certainly is.