It is if you're losing in such a way that gaining a lot of wall cheaply would save you.
However, I suppose that if you compare it to Fortification (25 wall for 10 bricks) and Great Wall (35 wall for 20 bricks), it seems like it should be giving about that much (31 wall for 14 bricks) at all times, not just when the condition is met. It should probably cost less but keep the underwhelming Else effect.