Building materials cost
Labor used to build
Money paid for the spot
Taxes from last evolution until now
On a per plot basis.
I can understand the desire not to play on a dead server, but here's the thing. You have the tools to fix that yourself. You don't need a merger to fix it, it just helps. The people who spend time and effort into getting their perfect land spot, and then have it ripped from them have no recourse. They have to spend tons of money again to require what they once had, and since there is only finite land in the game, that may not be possible. Sure you can probably find some piece of cap land, but that's not the same. It's literally like Trion destroying a piece of gear you worked on and making you start over. Except you can't just make money and buy a new one that looks just like it.
If you cannot understand that, then you simply don't value land as much as those being vocal here.