David Akers (1975/88): The 1914-S is very similar in all aspects of rarity to the 1910-S and 1912-S. The entire Mint State population of this issue is not large and most of those are in the MS60 to 62 grades with only an occasional choice specimen (MS-63) being available. Above MS-63, the 1914-S is a major rarity and seldom, if ever, available. The Auction '79 and Kruthoffer specimens, both solid MS-65 coins, are the two best I have seen by a small margin, and there are perhaps five or six others that could be called gems. I have never seen or heard of anything that would qualify as better than MS-65, however. Overall, and especially in gem condition, the 1914-S is one of the rarest and most underrated issues in the series.
The typical 1914-S has much more lustre than the 1912-S or 1913-S and is very similar to the 1910-S and 1911-S in this important respect. All 1914-S eagles I have seen have been frosty and very sharply struck; some even show a trace of the "wire rim" that is so evident on the 1911-S and, sometimes, the 1913-S. Color is a definite strong point of this issue, typically rich greenish gold highlighted with rose or orange. Top grade examples of this issue are exceptionally pretty.
American Numismatic Rarities 6/2006:2641, $253,000 - Kutasi Collection - Heritage 1/2007:3183, $161,000