Why should I assume I'm going to sell my contract in 10 years? Especially since it is a resale contract that still gives me direct benefits. You are right that if I sell it today or in 10 years, I significantly lower the 'cost', but as far as I am concerned, I am not planning on ever selling it, so my costing is exactly right. I also have never rented my points out, and again have no plans to.
To each his own, I suppose someone could buy a contract and do nothing but rent points out and "make" money, but to me that's not the point of buying into DVC. (If that is the point, then that person should DEFINITELY buy resale.)