There are many ways to answer that question. I hope this doesn't sound flippant, but the most valuable one is the one that makes the most amount of money for whomever owns it at the moment.
You could argue NeoMedia's patent are more valuable since they have had the largest amount of investment. It made previous owners a few coins which are the only known players who have ever made real money on indirect barcodes.
jadegreen,The ecosystem is ready to "get on with it" One of these company's[Neom] core patents have withstood a 2 year challenge in USPTO. One of these companies [Scanbuy] patents have not. Which one would you value more and choose to get this ecosystem going with?