It depends on whether you're approaching the review strictly from an olfactory angle or a consumer's purchasing decision. If it's the latter, price tags usually come into play. But do bear in mind 'affordability' is a relative/subjective concept as it varies with individuals.
As long as the reviewer explains his/her reservations re: value for money, I think it helps a reader make a more informed decision.
I see what you mean, Possum-pie. If I love a fragrance enough, I suppose I'll find it worth owning. But is that 'value for money'? Probably not. But if I have money coming out of the wazoo, 'value for money' is not a concept I'd apply to my fragrance purchases.
And to be brutally honest, no fragrance is worth the price it sells for.
Price is not particularly important when rating a frag, however, the price can be factored in as a caveat. When you rate a Volkswagon vs. a Porche there are class differences to consider. Those same differences exist when comparing a designer vs. a niche frag. We expect more performance for more cash and its an entirely rational expectation.
Never reviewed in a way biased/influenced etc. by the price, yet when a fragrance (in my opinion) smells more expensive that it is actually expected for the price, is good value for money, I might mention this in my review- albeit very cautiously, even a bit reluctantly, since everyone has very different standards about what good quality, good price, good value for money involves.
I have discussed this quite a bit over the last few months. I don't think a review should consider price. As a fragrance review, you are [supposedly] telling the reader something they don't already know - how it smells. They can find the price for themselves. You review the fragrance. They look at the review, and the price, and their financial situation, and their priorities, and decide for themselves whether it is worth it.
Someone who makes $30k / year may not think GIT is worth the price, when you can get Cool Water for much less. Someone who makes $400k / year may not care about the price difference, but wants the best smelling option. Different resources, different priorities - the reviewer knows nothing about the audience or their personal factors, so they should really just stick to what they know - the fragrance they are reviewing.
Also, fragrance reviews can stick around for years - the price of a fragrance may not stay the same. At $315 / bottle, a review of a new Creed fragrance may be different than 10 years later if it can then be found in a lot of stores and discounters, and more competition may drive the price down, etc. Basically, the reviewer can no more discuss the price as a factor any more than reviewing the fragrance based on a reformulation that hasn't happened yet.
You know the fragrances - not your audience. Discuss the smell, not my finances or priorities.