You can’t measure it simply by the btus. And how much does it cost for NG produced from coal?
How would you measure it?
You statement seemed to claim coal was far more valuable than Natural Gas. A generating station needs to produce heat to turn the turbine to turn the generator. It is a heat engine.
And how much does it cost for NG produced from coal?
The purchaser is not going to care how the gas was produced. Pipeline quality Natural Gas has the same value regardless of the source.