I definitely want to point out that even though I would never pay what is being asked for this one particular set (that we just happen to be talking about, I think the general spirit of the conversation regards all custom chips, not just this one for sale ad. Hate to feel like one person is being singled out when the conversation could apply across the board.), I fault nobody that would want to sell them, for whatever they want to sell them for, or anybody who wanted to buy them, for whatever they wanted to buy them for. As the great Warrior Poet Ice T once said, Don't Hate The Playa Hate The Game.
Also, I like the selling a custom car analogy, at some point in our life we all learn the lesson that you're never going to get out of something more than you put into unless what you have made is truly irreplaceable. Smiles per Mile for the original owner is worth exponentially more than it will be for the next guy that buys it. A few years ago my son wanted to sell his airsoft gun on craigslist and asked me to help him. We were writing the ad up and I asked him what he wanted to price it at, he gave me a price that was more than the original purchase price of the gun so I asked him to explain. He started listing off all the parts he put on it and adding them to the original cost, then threw in a little extra for "profit". I smiled and we put the ad up. Not surprisingly he didn't get much response, when he got frustrated I said lets redo it, but lets knock money off the gun and then take your parts list and reduce it by 75%, then we are getting into realistic realms for the price. He was a little disappointed, but I would much rather him learn that lesson at 13 trying to get money for a new airsoft gun than be the early twenties kid who tries to sell his first car and is "firm" on the price of his $6k worth of stereo equipment, coilovers, and wheels....