No. NeXT was cheaper, they got the original visionary back to Apple and NeXT had a revenue stream (From my understanding Be Inc didn't have one to speak of).
NeXT was a bigger, more mature company with more assets and revenue, so even if you discount Jobs, buying NeXT for 429mm is less overpriced than Be for 275mm.
On the other hand, NeXT's main source of revenue was WebObjects, something Apple wasn't really interested in marketing. The operating system was pretty much a back catalog item.
