I don't think Theo's been bad value, last season he was poor but over the years including this one he's delivered goals and assists only marginally below the elites. 19 goals this season is decent value for his wage.
Especially when you consider the homegrow tax. Rooney 300k, Sterling 180k, Delph 90k, Young 110k, Luke Shaw 100k, Lingard 100k, John Stones 100k, Henderson 100k, Milner 120k
Walcott on 110k is decent value in that group.