A big part of the equation is the time value of money. If you want a very liquid card don't expect to be able to trade cards that will sit in a showcase for months or longer. It's not even necessarily about the dollar values as much as it is speed with which the dealer can monetize the trade.
You have a '52 Topps Mantle you want to trade for 100 PSA 5 1933 Goudey commons? You may well get 1 to 1 value. You want to do that trade in reverse you'd be lucky to get 50% on the Goudeys.
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