I spend all week to analyse MTG cards!!!
Here that I found out:
All MTG card values could be classified/assigned for points e.g..:
1 point for each 1Hp
1 point for each 1 Attack.
----------For example ----------------------------
3/5 creature = 3+5 = 8 Points
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S - 1 point for every minor ability. For instance it can be a triggered average ability that you can't fully control or an ability that won't matter most of the time.
M - 2 points for every average ability: Flying, Trample, Vigilance , FirstStrike, Uncounterable
L - 3 points for every strong ability: Double strike, Indestructible, Blink, Protection from colored spells ,Graveyard-to-Hand recursion, some effects that affect the board like "Other X creatures get +1/+1" or simply complex triggered or activated abilities that give more benefits than the average abilities.
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(PS. always you will see that the difference between MTG cards mana cost and total points are equal to 2 or 3 (eg. "Wall of swords" cost is 3 colorless mana + 1white mana (which is equal to 2). So, (
points -(3+2)mana = 3)