Ooops, perhaps I have accidentally omitted a piece of info: CR only includes cars with at least above avg. reliability in the list.
It is a weird way to measure a new car, but it makes sense. I don't think it is a good idea to take the number as an absolute value. It's just for comparison purpose. It basically means that taking all things into account, a Rabbit is a better value than an Impreza sport in your 5 yrs of ownership. That's all.
That's not wrong to say that an Avalon is a better value than a G37. Avalon is indeed a very good value in its category. The problem is that nobody wants to be seen driving one.
Now the Fusion looks like the best value in the market. With very good performance, excellent reliability and $9500 cash rebate, who can beat the value, at least on paper? However, it may cost you an arm and a leg when you trade it in in 5 years. That's the take home message CR often wants to emphasize. But, if you plan to keep it for 10 years, then better rush to a Ford dealership now. $23000 for a V6 AWD Fusion is like a killer deal.