The sales comparison approach adjusts for differences by:

Adjusting the subject property would misrepresent its actual characteristics. The purpose is to make comparables equivalent to the subject, not to alter the subject to match comparables. This reverses the fundamental principle of the sales comparison approach.

Averaging all properties ignores the specific differences between properties and doesn't account for the unique characteristics of the subject property. Valuation requires specific adjustments, not general averaging, to reflect true market value.

Using only identical properties is unrealistic as no two properties are exactly alike. The sales comparison approach specifically deals with adjusting for differences between dissimilar properties to determine value.