To prove value you you have to find where one of the item has sold and for how much real world $$. again Gray Area.
I'm not a lawyer, I'm a retired IT guy.
I'm not a lawyer either.
That being said I've watched "A Few Good Men" many times and think that qualifies me as an amateur lawyer.
I would argue that the items in question are not worth any RL money. You cannot buy them and they have no value.
As for the accounts of user 2, I understand that the passwords were open for use by whichever admin of EiC was on duty. All the "Dread Pirate wotsit" has done is given the goods away rather than request payment. As there is no value to the goods in the first place it kind of makes the notion of this as "theft" somewhat moot.
Furthermore, in EiC's response they suggested that the goods were in the cargo hold of the "Dread Pirate" already and were in fact his to give away. Which, if true makes this even less a crime (Not that it ever was).
As far as I see it, the only crime here is that EiC didn't attempt to pay up and then use that opportunity to organise some kind of double cross or whatnot. There could have been much Content created off the back of this.