The original has been lost. If found, it is not at all unlikely to command 100s of millions at auction. Even an authorized replica right now runs about 3.6 million at auction.
And although it does have some similarities to a fountain, it isn't exactly a fountain.
A number of art critics opine that it is the single most important work of the Modern Era.
I was chatting with my peeps, and we all knew the backstory. And we had a contest to see who could read through the first 15 or so lines of the Wiki doc without so much as cracking a smile. One gal made it through the first 2 lines, and she beat me and the other gal by a country mile..
if you want to jump to the backstory.
https://www.ellsberg.com/100-million-urinal