I could be wrong, but I think part of what makes a value, a value is its location. You are far away from the parks. Even the moderates are farther away than Deluxes. The only resorts you will get near parks are deluxes because that is part of what makes them a deluxe.
It really isn't just about location. It's about construction, the type of theming, etc.
All but of the deluxes (and let's leave DVC out of this...OKW and SSR are generally considered Deluxes as well) are within a very short walk of at least one park or on the monorail (a unique and convenient transportation option).
Disney lists Wilderness Lodge and Animal Kingdom as Deluxes. However, they lack what all the others have.
Wilderness Lodge isn't on the monorail, so you have to take bus or boat. The boat isn't terriibly fast, and the bus is probably not much faster to MK than it would be from, say, Coronado Springs to Epcot, or for that matter, the All-Stars to Animal Kingdom. And if the boat to MK is the qualifier, why isn't Ft. Wilderness considered a Deluxe?
Animal Kingdom Lodge, isn't actually very close to the Animal Kingdom park. The only way there is by bus. And it's at the most extreme end of the property, not convenience to ANY of the other parks. Further away than any of the values.
That's why in some circles they are referred to as "modeluxes".
So what sets apart the classes? Although park access has something to do with it, I think is is far more to do with design and theme.
The values are generally of the same "motel" design - entrances are external (I believe the suite buildings at AOA were modified to have the entrances within an internal hallway). And the theming is more "cartoony", for lack of a better term - not a disparaging term, but just trying to describe it. The buildings are decorated or painted with images, there are giant representations of the theme everywhere, and the pools are in various related shapes. Lastly, they only offer a food court for an on-resort dining option, and pizza delivery.
The moderates are a bit different. They are themed to make you believe you are somewhere else, but are also more subtle about it. They each have a unique style. Although entrances are still external, they have more style than just a long row of rooms. And I believe each of them offer at least one table service and one counter service, plus pizza delivery.
The Deluxes done on a more grand scale. They are fully hotel style resorts, indoors and enclosed. The lobbies are luxuriously themed. There is often more than one table service location for dining, a lounge/bar, and there is a full-service in-room dining option, and other services you'd expect from a hotel.
Of course there can be exceptions.