It is commonly agreed the Army Cars auction's prices were going through the roof, not good representative of current market prices. Their Sherman was a good fully restored runner, that fact would have to be taken into account. One big minor point is that it has the wrong engines for its type.
Speaking of auction prices, Grizzly no.1 of 188 attracted a max bid of £112k total at a recent auction. Reserve was £150k so it failed to sell:
http://www.classic-auctions.com/Auct...ser-40128.aspx