Why would it be the same as the first beacon? It's not craftable, which makes it rarer, it's easier to use, which makes it more valuble, and inflation has happened, so the value of a rupee is different now.
When beacons came out there were no wither farms and people had no idea how to get them efficiently so to do so you had to find a NEW nether fortress ( before wastelands, so very far in nether), you had to collect 3 skulls (took forever), and then kill the wither. This was all brand new to players and was still only worth 100k.
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