Do you think the actual value of "The Necklace" in question matters?

That's an interesting question, a question I'd have to answer both 'yes' and 'no' to. First, we have Mathilde's rejection of flowers and desire for jewels. She would never have purchased paste (a fake), nor, would she have borrowed it had she known. What's important is that she felt cheated because she didn't own jewels.... and she was jealous that her friend did. The fact that Mathilde believed fake jewelry appalling, and yet, her very rich friend both owned and wore it is ironic. The fact she couldn't tell the difference illustrates that it never should have mattered to begin with.

Secondly, we have the necklace's true value to consider. Mathilde is too full of pride to admit she lost the necklace, so she never gives Madame Forrestier the opportunity to save her from the ruination of her family. The Loisels lose everything they have and borrow more as well. Mathilde's life as the wife of a clerk.... a life that affords her a home and the ability to stay home quickly ends. Her husband has to work extra hours, and Mathilde must not only care for her own house, bur work outside the home as well. Ten years of their live are given up to drudgery because they didn't know the necklaces value.