I worked for a Tige dealership in 2014 so take this for what its worth. We sold that boat for about $49,999 on a trailer minus the tower speakers brand new. I remember selling one of the last ones in late August 2014 for about $47000. When I bought my 2013 RZR I could have bought a 2013 R20 for $46K.
With prices rising steadily the boat might be worth what it was new or close. I'd guess depending on market the boat lists in the mid $40's.
It is not the listing price but the sale price. We ask sellers to report their sale price when they remove their ad. The information is not verified in any way. It is what the sellers tell us they sold their boats for.