“Value” is not a substance ladled into a product by some parts of the production process but not by other parts. Instead, value arises from an act of valuation on the part of the user of a product. So, in determining whether some activity “adds value,” the right question to ask is not, “Does the user of this product value the activity?” The user of the product does not value any production activities whatsoever, in and of themselves. What the user values are the features of the final product, regardless of how they were brought about.