SMR for the most part is a fictional fluff piece. It's honestly not much more than just advertising for the grading companies...It's purpose it to basically say "hey...look what your cards could sell for if you get them graded with us." In the long run, most people find these prices completely off. Don't get me wrong, I still pick up an SMR every now and then, there's usually some decent articles, but that's really about all I find it good for.
Now as far as someone checking ebay. That is the market value. Let's say SMR says something is worth $100, but cards in that grade typically sell for $50 on ebay, then that card is only worth $50.
It all boils down to, a card is only worth what people are willing to pay for it, and not what some book says.
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