Sure, a value must be rooted in another concept, ie. it must be a value to someone (ultimately they'd judge it in the context of does it improve their life, although a whole chain of other values may be necessary to reach that point), but so in turn must value judgements such as 'good' or 'bad' be in the context of value. (Which was my original point.)

For instance we have images of far away galaxies that don't exist anymore, you certainly cannot sell one of them and they have no value to us - so it would be ridiculous to talk about faraway nonexistant galaxies being good or bad.