1) It's Batman.
2) It's a #1.
3) Best book from the New 52 (Snyder's Batman rocks).
4) It's Batman.
5) Capullo rocks the art.
6) Batman is everywhere.
7) Oh, and did I mention, it's Batman!
Yeah but....
1. Its not old
2. Its not rare
3. Its not a key issue or first appearance
4. The print a boat load of Batman books so what makes these worth 140 +
Maybe the answer is just because. I'm lost.
The only reason any comic book is "worth" anything is because multiple are willing to pay that amount to own it. Most people were born a few decades too late and/or are now priced out of owning a copy of Detective Comics 27 or Batman 1, volume 1 so Batman 1, volume 2 is a viable starting point for new collectors. The book has 5 printings. Plus it has steadily increased in value and is likely the best choice among any New 52 book to continue to see an increase in value as the years pass by, both because of the character and because of the quality of the book. So its an affordable book to buy into as both a collector and a speculator. If you look at most modern comics compared to older comics it can be argued that they are grossly overvalued across the board.