Wish is a 9th level wizard spell, to calculate the cost of an item that grants that spell effect, add the cost of a single casting of that spell. A potion of wish, that grants a single wish would cost 32650 gp (17 * 9 * 50 gp). 3 wishes would cost 97950 (to compare, a ring of three wishes cost 97,500 gp to create).
The other bonuses will stack up on top of that.
The resistance bonus cost 2000 gp, the +2 weapon enhancement cost 8000 gp, and the once per day reroll has a bunch of similar spells from lv1 to 3, so that is variable.
Keep in mind that adding extra effects in the same item increases the cost of those effects.
Note however, that the item itself prices wish at 40300 gp. This sort of thing is common when it comes to breaking down magic items, and is more or less just the designers being arbitrary.
They might've jacked up the price because wish doesn't really have a target, the same way a javelin of lightning is double as expensive as a hypothetical 'potion of lightning bolt' which comes in at 750 gp (3*5*50)
The first thing to know about deconstructing magic item prices is that it is often an excercise in futility and wierdness.
The missing part in this analysis is that the Luckblade considers the wish spells to be 'slotless'.
To make up the missing gold amount, double the suggested cost for the wish (so, take 2 * 17 * 9 * 50 gp = 15300) then add the material component (15300 + 25000 = 43000)
While most people aren't likely to consistently walk around with an equivalent ring of three wishes on hand, the slotless item pricing accounts for this possibility.
If that price is for slotless, I'd better be able to activate that wish while the weapon is sheathed.
Non-component cost of wish: 7,560 gp.
Multiple different abilities tax: 3,825 gp
Component cost: 25,000 gp
Total cost of wish: 36,475 gp
Eh, it's a bit off, but I've seen worse. No need to bring slotless into the mix.
Sure, in the absence of activation instructions it'll be a command word to activate. I don't see why you'd need to actively be swinging it about for it to hear you better (ignoring cinematics). In fact, all of the descriptive/rules text is for the possessor -- not the wielder -- so it looks as if you get the +1 luck to saves and the re-roll as well.
Eh, the only reason I did it was because that explains the cost. If the multiple different ability tax is x2 instead of x1.5, it works *exactly*. Also, my typo is bothering me... 40300 instead of 43000. Silly addition
Ack, I think I still have it wrong but I'm not sure. I've spent too long looking at how this breaks down. I think it's looking back at me.... O_o
Time for sleep.