n12 It is only by renewing, see ante, at 17, its extreme claim, but see supra, n. 2, that market value is wholly irrelevant to the analysis of foreclosure-sale transfer (and that bankruptcy courts are debarred from even "referring" to it, id.) that the Court is able to support its assertion that evaluations of such transactions are somehow uniquely beyond their ken.
The majority, as part of its last-ditch effort to salvage some vitality for the provision, itself would require bankruptcy judges to speculate as to the price "that would have been received if the foreclosure sale had proceeded according to [state] law." ante, at 15; compare ante, at 9 (expressing skepticism about judicial competence to determine "such a thing" as a "fair" forced-sale price).