The rules for Creating NPCs have a couple of sentences which I'm not sure how to interpret above the table of NPG Gear values per level. They say:
"If your campaign is high fantasy, double these values. Reduce them by half if your campaign is low fantasy."
The only other place I can think of where I've seen the terms "high fantasy" and "low fantasy" in the rules was in reference to point buy values in the section on character creation, where "high fantasy" is 20 point buy and "low fantasy" is 10 point buy. Does this mean that the DM should consider doubling the amount of gear NPCs have if the PCs were built with 20 points and halving it if they were built with 10, or is there something I'm missing here? Would doing this raise the CR of the NPC, or is it assumed that the higher point buy cancels this out somehow?
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I believe this one of those things left open for GMs creating their own home games. In low fantasy games there are few magic items and thus the gear on any given NPC is going to be worth less. In high fantasy games there is going to be an overabundance of magic items, especially consumables, and thus the gear will be more valuables.
I believe Golarian is considered a standard fantasy setting.
My concern isn't really with the sale value of the treasure but how it should affect CR. I guess maybe it isn't a big concern since NPC wealth is pretty meager compared to PC wealth.
It would most likely be the same. The PC's higher wealth should in theory be cancelled out by the NPC's having more gear.