Duchamp's "Fountain" is basically an urinal with words written on it. Using 'utilitarianism, we could find that this artwork, if valued relatively objectively, brings LESS value than the average urinal since it is no different than the average urinal, but you aren't allowed to urinate in it because you are in a museum's exhibition section and not its bathrooms.
The things that make something admirable is not about how you look at it, but how you use it. I see no reason why it wouldn't be used as an urinal, it is built for that purpose. The fact I can't use it makes me admire it less.
This is different with classical artwork, where you have no intended use other than to look at it for Mona Lisa and other sculptures.
Of course, it could be categorized as a "sculpture", but it is a sculpture that could be used as an urinal and peeing on it doesn't make it less artistic: Cleaning is required for every public restroom whatsoever! Even if there are morons who will just pee on the side and not the way you are expected to pee, even janitors could do the restoration works necessary to keep this piece artistic and useful.
The only problem is that this is a urinal. However, on that gender-neutral bathrooms exist, this would be something.
Oh, you can't use it? Great, is it an urinal anymore? It certainly could be used as one, just not here. No matter what, this artpiece could be given a useful purpose and yet it is locked behind glass bars. I don't like that. I want it to be placed in bathrooms, where everyone can not only see it, but use it.
Artpieces have been commercialized over the past century. Bugatti make art that are cars, and you wouldn't just not drive it because it is intended to be driven. The same. The fountain urinal is intended to be urinated on, and not to be locked behind glass. Unleash its full potentials.