I will say, though, that from my perspective, God is a non-concept. I'm not replacing God with myself; it's just that the majority of folks replace themselves with God. :) However, for the sake of the debate, I'm granting that God would count as a conscious agent or subject.

"Everyone else is free to do the same. If they are not free to do the same, why?"

Not only is everyone free to do the same - they have no choice about it. Just as value is dependent on a subject - a conscious agent doing the valuing - so conscious agents are forced to value. There's no way around it.