And yet, clearly you value oxygen enough to stock up many lifetime's worth of it - a testament to its intrinsic value.
> Maybe the beings in question are some sort of alien life form that live in volcanos and breathe nitrous oxide.
You have no evidence that such beings exist, however - so this is purely hypothetical.
On giving this more thought, however, perhaps objects or substances are too simple to consider from the perspective of intrinsic value. So how about something completely different, such as wisdom? Does wisdom have intrinsic value?
Those who do not value it are not wise, and are therefore not qualified to judge whether or not it has intrinsic value...