Tux 'N Tails was only available through the Mail Order program, so the numbers of him are very low to begin with. That and, being a boy, he's especially popular with collectors. You can expect to pay $75-125 for him easily.
She's a variant. The regular Bowtie was released in Year 2. The curly-hair/long-hair Bowtie was released in Year 3 and not in abundance, so she's harder to find, so that's why she's more sought after and why her price is higher. So, yes, she is special.