The top price I've seen CCS cels go for is 
260,000 yen, which bought a similar pair of cels 
from the end of the Second Movie.  Yes, the 
backgrounds make these unique, and it is also a 
crucial instant, one toward which the entire 
series story arc is tending.  So it's not an 
outrageous price ... just unusual for CCS where 
even desirable cels normally top out at around 
50,000 yen and beer-barrel collectors like me can 
nab killer pieces for 10,000-15,000 yen.  

The dealer (ab_prisoner) seems to have a really 
nice cache of primo CCS cels and sketches, which 
he's letting out on the market a few at a time 
(since other dealers unintentionally diluted 
their profits by putting out too many nice cels 
all at once).  That's another factor that 
maximizes the price.

It seems to be working ... he's gotten a fair 
chunk of my money so far.  But this is too rich 
for my taste.  No, I wasn't the Animechaos 
bidder, but I sure wish I had that kind of yen to 
toss around.