Hire me a mover, I wanna move to Vancouver

HR company Mercer released its 2006 lists of 50 costliest and 50 best cities. The first list somehow got the most attention. The second list, though interesting, doesn't factor in money. For example, Zürich is the best place to live, but also the 9th most expensive one.
Using advanced mathematics (Microsoft Excel), I calculated "Desirability = Quality - Costliness". If a good city was so cheap that it wasn't in the other top 50, I went for the minimum.
The resulting top 5:

City	Desirability
Vancouver	25.6
Auckland	25.2
Düsseldorf	25.1
Frankfurt	24.9
München	24.7