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.