IMO, the best value car is the one where the AP added to the sacrificed benefits (£12k in the case of PIP) represents the lowest % of the cars retail price.
Taking two made up examples;
A £24k car with a nil AP, would require an outlay of 50% of the cars value .
A £50k car with a £6k AP requires an outlay of 36% of the cars value.
Therefore, even though the latter car has a very high AP, it is significantly better value than the car with nil AP.
I have no idea which current mid size SUV is the best value (using this formula) but suspect that it’s an EV given their extremely high retail prices.
The AP on our car (Hyundai Tucson Ultimate PHEV) has dropped to £2,999 this quarter. The retail price (with pearlescent paint) is £46,575, so that means that you pay 32% of the cars price.
As it’s your Mastermind specialist subject see how many mid size SUVs beat that 😉