The sales comparison approach adjusts for differences by:

Adjusting the subject property is the opposite of correct appraisal methodology; the subject is the property being valued and serves as the fixed reference point, so its characteristics are never adjusted in the sales comparison grid.

Simply averaging all comparable sale prices without making adjustments for differences would produce an unreliable value estimate because it ignores the impact of meaningful differences in features, condition, location, and size between the comparables and the subject property.

Requiring only identical properties for comparison would make the sales comparison approach nearly impossible to apply in practice, since no two properties are ever exactly alike; the entire purpose of adjustments is to account for differences between properties that are similar but not identical.