Hahaha... great link, why risk losing this choice acquisition in the auction when you can buy it now for $3 million! Here's a clue as to their dynamic record of growth: "Sales peak was in 2002 at $229K."
Nacho, I think you have covered the major points - a lot depends on the buyer. If a site will fit in extremely well with existing properties, it may be worth more than if an independent buyer bought it. Clearly, revenue and net profit are major determinants of price in most acquisitions; growth prospects enter into the picture because you are really basing the price on FUTURE profits.
I'd add "assets" or "book value" to your list - inventory, receivables, cash, physical assets, etc. less liabilities. Many websites won't have these, but those that are ongoing e-commerce business may well have sizable sums tied up in assets.