well i found a 46 near an area in the file with the main menu names (item, magic, materia... and the fury/sadness names in the menu as well), but the only master materia i have is sneak attack... my other materia didn't master for some reason >_>. time to whip out the save editor (the shop value did not change, but one affects the visual value, one the actual value, and so if i found the actual sell price, then i cannot know until i sell.
also, does the price that you get for unmastered materia go up based on ap (as in 1ap = 1 gil), or does it go up based on the max price and master ap cost? i mean it sells for 1000, and masters at 10k, would it raise 1 per ap gained, gaining master price at 1/10 of the master requirement, or would it gain 1 gil for every 10 ap gained, making it max out when mastered? i know all doesn't do this, but for smaller capped materia, if it raises one gil per ap, then it could max before hitting master, or possibly go over the cap, selling for more than master with high enough ap, and then kicking back to master price when mastered.
meh... i'll just cheat and make all enemies in the train graveyard give 65535 ap apiece

. felt nice to master a restore materia in one go... but sux that it wasn't the right value, so the price wasn't altered at all >_>.
you are sure it isn't in the shopmenu.mnu file? there are only 84 instances of the 46 hex number, so i could try them all (those are excluding the ones in visible text strings)