Drop the name “One57” and you’ll get a reaction--likely because the penthouse’s sale price of over $90 million broke the record set by Dmitry Rybolovlev at 15 Central Park West. For homes as unique as the penthouse of the media’s favorite residential building, it is difficult to determine how this near-billion-dollar value materialized. In the upper echelons of real estate, the difference between the digits in front of the zeroes quickly becomes blurred and less a matter of pricing and assessment than marketing and subjectivity.