I think that OKW would probably be the choice. The rooms are very large, the point values are outstanding, and the resort is a wonderful, relaxing place. But when the term "value" is used, there can be many different responses. To each of us, different DVC resorts have a higher value than others. BWV and BCV may cost more than OKW, but it could be said that the proximity to two parks and all of the restaurants and entertainment, along with the standard rooms at BWV make it more valuable to many people.
The new Kidani Village at AKV will have rooms with additional baths and one bedrooms that sleep 5. AKV also has value villas. They are smaller than OKW, but for some of us the value there is higher.
That is why DVC has built so many different resorts at WDW. Depending on what you are looking for, there is likely one for you.
I would agree that it depends on the situation. For 5 people the 1 BR at AKV is a great choice. With a Car, I would vote for OKW. Without a car I'd say BWV standard view, value and concierge at AKV.
The difference between a week stay in a Grand Villa at SSR and OKW during Adventure season is 149 points! Or to put it another way, you can stay 11 days in a Grand Villa at OKW for the same points as a week stay at SSR.