I am certain that with the right amount of hand worked finishing, gold-plating, odd sizes, sheer number of pieces, nearly (if not totally) illegal woods, so on and so forth, you could easily get a brand-new kit in the range of $50K. While this is a guess, when I saw a Pearl kit in the late '80s having a $10K price tag (birds eye maple kit, can't remember the model and street price was lower I am certain), I can say that you could buy a stupid expensive kit that was owned by nobody in particular.
I don't count celebrity kits as playable kits, as most collectors would not set one up and just play it. Celebrity-owned anything ends up as artwork on the wall. They're pretty cheap compared to, say a Picasso painting. After all, does Billy Gibbons play his original burst on the road these days? I would say that guitar is in a humidity-controlled environment and is rarely touched and is certainly not on tour with him.
