Can we price a software based on its lines count, language, technology and stuff like that? [closed]

Question

Recently a friend of mine bought an inventory application from a vendor, who used an statement like "built based on 10000 lines of codes" as a marketing slogan to increase its market share. I've also seen other software claiming to being built with a special language (C#, PHP, Java, etc.), or based on a special technology.

My question is that, can we morally and logically price a software based on these factors? I mean, does it matter to the end user how many lines of code have we written? Or which programming language did we use?

A factor like platform seems to be logical in this case, because some users want an application to be executed on Windows, or Mac for example. But what about other factors like technologies used, architecture, lines of codes, programming language, even database?