well one could argue that production costs aren't necessarily reflected in the product's final value, which is dictated by society (for its usefulness, desirability, status power, etc)
this is very evident precisely in fictional digital game objects, but in the online game context. a powerful item can give you advantages over other players and be very valuable but cost 0 to be created by the company. of course it's just a flipped bit nevertheless, but there's no way around to cheat and flip it at will
mmorpgs exist merely because of this concept. the whole level, skill, item grinding turns man-hours of work into bits in an authoritative server somewhere, and for that they have value. it's an amazing thing to watch