I think the art is in being the first to figure out you can tape a banana to a wall and sell it for $120,000 because it will make the news and people will talk about it.
The second person to have the same idea gets nothing (nor the first person if they haven't built up the proper credentials or reputation or press contacts to put it off).
I can appreciate that on some level, even if I cannot wrap my head around who would pay $120,000 to get your name in the paper as the person who bought a banana taped to the wall (or more accurately, a license to tape new bananas to the wall in the future and call it somebody else's work of art).