Set prices are virtually always lower then if a set is priced out card by card. Beckett lists the regular 95 SP set at $25.00 and the Die Cut at $75.00. A more realistic price would be $40-$50 for the regular set and $90-$120 for the die cut.
Prices quoted here are from 2018 Beckett Racing with some modifications. Die Cuts are priced at 2x Beckett for commons and 3x Beckett for stars.
One thing not pointed out in the set evaluation is the fact that this set suffers from the lack of a Dale Earnhardt card. Earnhardt signed with Upper Deck very late and the production run was already completed for SP by the time the Intimidator was on board. Unlike the basic 95 Upper Deck set no "Special" Earnhardt card was produced for SP.

For a first effort Upper Deck came out fairly well with their high end SP set. The parallel die cut set was a nice touch. Insert wise the single card CB1, JG1 etc were good. The Speed Merchants 3D effect was not so good. Sadly Upper Deck did not learn from this and repeated the 3D effect in 1996 before giving up the ghost.