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not only that but does the value of position do a 180 at certain times in tournament? where UTG becomes more valuable than button? I am not sure whethere this have been discussed in poker theory or in this forum before but I can't find it...

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your missing the point that every time you lead out, you are not guaranteed to take the pot down and you are now building a pot. Are you firing again at the turn? Being first to act, is not an advantatge and does not guarantee a fold from the other player it only guarantees that you are building a pot, so that the percentage of times that you win a small pot of blinds and antes does not offset the times that you lose a bigger part of your stack. Being in position guarantees that you get to see what your opponents actions are first and to act accordingly. Those that are good at post flop play can even take it away from you even when you do fire out after the flop.