This study aims to analyze the perceived gap between the educational value (intrinsic importance) of science simulation content and its practical value (utilitarian importance) required in actual classrooms within the rapidly changing educational environment of the digital transformation era. Based on this analysis, the study proposes directions for the effective development of science simulation content. A survey was conducted with 81 science education experts and K–12 teachers, and the data were analyzed using Importance-Performance Analysis (IPA), analysis of variance (ANOVA), and independent-samples t-tests. The key findings are as follows. First, perceptions of intrinsic importance in the development of science simulations differed across participant groups. Experts prioritized alignment with the curriculum and virtual inquiry activities, whereas elementary teachers emphasized experience with variable manipulation and repeated trials, and secondary teachers identified support for concept visualization as the most critical element. Second, significant differences were observed between elementary and secondary teachers in their perceptions of utilitarian importance during classroom implementation. Elementary teachers, reflecting the characteristics of activity-centered instruction, placed high value on diverse variable manipulation and Dialogic (interactive) feedback. In contrast, secondary teachers, influenced by concept-centered instruction, tended to perceive simulations primarily as supplementary learning materials rather than inquiry tools. Third, the IPA results identified several core teaching and learning elements requiring priority consideration, including the scientific accuracy of conceptual visualization, the diverse manipulation of variables, and the user-friendliness of digital device operation. Conversely, diverse assessment types and dialogic (interactive) feedback were perceived as relatively lower in both intrinsic and utilitarian importance, suggesting that these elements may warrant further consideration in future development. In conclusion, science simulation content development should move beyond uniform, developer-centered dissemination. Instead, differentiated development strategies are required that reflect grade-level instructional goals—such as activity-centered learning for elementary education and logical rigor for secondary education—along with the integration of intelligent assessment and feedback systems.