It would have been better to just say "make us an offer" without making any claims at all, and then leave it up to the negotiation.
On the other side, lying to investors these days about revenue, customers, or financials can get you screwed if things go south. Even if it's just in a pitch deck.
Focus on building things people want and building a sustainable company that can grow and continue to provide benefit. Not the tech startup equivalent of house flipping where you build something that's not meant to last in hopes of flipping for a return. When you raise venture capital, especially, these stakes are poor.
Build to last. Build to compete. Build to make your customers thrilled. Never build to flip.
The company was eventually sold at a loss rather than breaking even, so the true market value was ultimately less than what Jobs was offering when the claim was it was worth 3x more.