It's probably not the 2nd most valuable any more. I would put it 5th.
1- T206 Wagner
2- Baltimore News Ruth
3- T206 Doyle Nat'l
4- T206 Cobb/ Cobb back
5- T206 Plank
In each of these cases the cards are both rare (ie-total number of cards) and scarce (number of cards relative to demand for the card).
Plank is a rare card from the most popular set ever. You are correct that there are many cards that are more rare than Plank, but there isn't the same demand for these cards.
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