No the Toyota battery is not worth $106. it will certainly not be fresh.
And the Everstart Maxx is not worth $89 unless you are quite certain it will fail in years 2 or 3.
Both the Maxx and the $48 value start will easily last 3+ years if properly cared for. With the Maxx you are paying for a warranty that you will not use unless you plan to completely neglect the battery (let your car sit for weeks without charging it, etc). The Value start has 1yr free replacement which is plenty long enough to catch mfg defects. After that there would have to be an >85% chance it fails in the next 2yrs for the $40 price premium of the Maxx to make sense. Walmart and the battery companies know the math, and that's why they want to sell you the Maxx --- that $40 is almost pure profit for them.
Now, if you're the type of person who can't be bothered with keeping a battery charged. or if that extra 2yrs warranty gives you a warm safe feeling, then spend the xtra $40 on the Maxx. but if you are looking to max out your value (no pun intended) then get the value start.
to be clear, the Maxx probably does have a couple pounds more lead in it, but that in no way justifies a $40 premium.
and don't even think about those $170 batteries from the other places that's just for suckers.