Just curious - back on p10 of this thread Bob Beerbohm is quoted as saying the San Francisco CA#1 was stolen from Dan Marcus (which seems to be true). Stolen is stolen. Things don't get unstolen if enough time passes. So wouldn't he (or his estate) have a claim to the $3.2 million copy ?
BTW, depending on which story you believe, the Timely comics from the SF pedigree were either $1 each or $1000 for the lot (60-ish items). When his Captain America #1 was stolen less than a year after he bought it, Marcus valued it at $1,000: "The missing books [all first issues] include a 'Captain America' valued at about $1000. Marcus said he has seen other copies of his book sell for as much as $2,000."