Of course, only an atheist would pay $46 million dollars for a Norman Rockwell.
I don't mean to be cynical, but it is not one of the finest American paintings ever. It is now the most "valuable" painting in terms of what someone would pay, however. Rockwell was one of our greatest artists, but he had a social commentary aspect to his work that still resonates. His depiction of life in the first half of the 20th Century is without peer.