Instead of quibbling over that assessment (which I think is far too low), I'll just say that given the diversity of opinion on the value of a program point, there's real potential to mislead. I think it's preferable to simply list how many points one earns from a given card activity, and then let people make their own separate valuation. (You could have a separate cell, possibly on a second sheet, with proposed values that could be modified by the user, for use in calculating the ROI cells if people really find those helpful.)