Well, sorta, the coins 1:1 with it's loaded face value you traded for it, the extra bit covers the manufacturing and a sort of taxation. Just like a US penny costs what, like a dime to manufacture, mint, and 'sell'? Face value is face value, considering 20% on a really large number of coins would only need bitcoin to succeed 20% for you to profit on the physical version, but if it doesn't profiting from business and transactions would change hands a few times and essentially pay itself off in usefullness with tiny 'invisible losses' to multiple people who are using a slightly more costly coin for transaction instead of digital with that small transaction fee.