The "value" of the tickets is what people (and radio stations) would pay for them. According to the IRS,
"FMV is the price that property would sell for on the open market. It is the price that would be agreed on between a willing buyer and a willing seller, with neither being required to act, and both having reasonable knowledge of the relevant facts."
This is what the radio station has to report on the 1099-MISC.
For whatever reason, the radio station appears to not have purchased the tickets when they were cheaper, but later on the resale market.
Having said that, Fair Market Value (FMV) refers to what the radio station had to pay for the tickets when the station chose to pay for them.
I am assuming that to buy the tickets, you would also need to pay the Servicing fee and the order processing fee. That is, anyone would have to pay these fees, so they are part of the FMV.
If you were to resell these tickets, would the "value" be whatever you and the seller would agree to, not the original sales price.
For background...
See the Instructions for form 1099-MISC: "Also enter in box 3 prizes and awards that are not for services performed. Include the fair market value (FMV) of merchandise won on game shows. "
See page 34 of IRS Pub 525:
"Winnings from lotteries and raffles are gambling winnings. In addition to cash winnings, you must include in your income the FMV of bonds, cars, houses, and other noncash prizes."
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