The most important factors are edition (1st Edition, Shadowless, Unlimited), condition (mint cards command premiums), rarity (holographic, secret rare, full art), age (vintage Base Set cards are highly sought after), and the Pokemon itself (Charizard, Pikachu, and fan favorites are worth more)
Named after the card of the same name, Polymorph tends to get low mana creatures onto the field, generally tokens, so your deck only has hits of powerful creatures that you can polymorph the tokens into
The exceptions to this usually involve cards with misprinted text, though these are now resolved through errata rulings rather than simply just banning the card
Song-Mad Treachery Song-Mad Treachery Sorcery Gain control of target creature until end of turn