We've bashed this around so much, and continue to beat on long discussed themes regarding when/whether P2 should be released.
It's clear they have not explicitly stated they would release P2. They stated they would review it, nothing else.
As far as valuation, I agree that with MS8 completed, presumably to a PDAs' specifications, significant revenue potential could/should be included.
I won't speculate on how much this could be worth, but suffice to say, I'm not going anywhere.