When you say value, I think; %hp increase per dollar. And in that case it doesn't get better than the S/C.
Forget the intake and akra evo in terms of "value". $6000 for a few hp isn't particularly good value. On the other hand, a better drop-in filter at around $75 is decent value.
///M Power - 2011.75 LMB M3 6MT (fuelly)