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Value = depends on who is buying and what they want.

Here are some comparisons.
1. Console is the same 1973-1976
http://www.whalercentral.com/articles...icle_id=58

2. Bow Locker is much larger for the Smirked version
http://www.whalercentral.com/forum/at...cation.jpg

3. The Smirk provides a dryer ride in some conditions.

Other then that, not much difference.