It sounds like your question here is about the meaning of value and about whether the concept of value could apply to an indestructible, all-powerful being, especially in a situation in which he had not created anything else. That is a worthwhile topic to explore. We typically understand value either in reference to goals that can be won or lost or in reference to some absolute standard. If you are trying to conceptualize what it would mean for the God of the Christian religion to have values, you would need to start by understanding that concepts that apply to the lives of human beings may not apply the same way to this divine being. There is no reason to expect that they would. Whatever way you end up conceptualizing the way in which the divine being can be said to be "valuing" things, I am not aware of it leading to any absurdities. Is that what you are concerned about?