Good Deal or Not, Does sq foot price matter?

[Sergio Cesario]

looking at a Duplex in Fort Lauderdale, Florida one side total square footage is 1355 one side is a 2/1 and the other is a 1/1. it is located in an opportunity zone and it sits on a double lot(13495 sq ft). zoned for 6+ townhomes on it(will verify with city). property is listed for $329,000 but when doing my comps Price per sq ft seems to be at $243. other properties are selling and closing right around $155 pr sq on average. Similar properties in the area with same square footage and similar styles have sold in the range of $255-$275. anybody have thoughts on whether I should take into accountability the double lot and potential for development? does the sq ft price matter that much when putting together a bid?