Hmm.... IMHO the most undervalued :
- a 1st Discovery Glowing Green Gas Giant? (AFAIK pays <100k despite being easily rare enough for a 1 Billion Cr payout on a 1st Discovery + 1st Mapped)
- a 1st Discovery ringed Neutron Star? (pays like any other but I haven't seen a single one yet in 6 years, in my books they're super rare)
- a 1st Discovery ringed Body with a valuable 2x, 3x or even 4x Mining Hotspot (will pay like any other despite being quite a rare and valuable thing)
- a 1st Discovery of a Galactic Record (currently not even really represented in-game)
- a true Codex 1st Discovery for a Galactic Sector or even for the whole Galaxy (type not seen anywhere in the Galaxy yet) ... currently a whopping 50k Cr despite being an exceedingly rare thing these days (all the many Codex bugs put aside for a moment)
But yeah, I must say it always irked me a bit that a Terraforming Candidate Water world (in ELITE lore, Terraforming is a
very costly and long process) is as valuable as a pristine Earth-like World with all its diverse Biology and the potential to find intelligent Carbon-based life (or remains of a failed civilization).
In that regard - the most undervalued Object would be :
- 1st Discovery + Mapping of a distant ELW...
with city lights on its dark side 