I think it depends on how you look at it. I agree price - in one sense will be a factor - in that everything has a price, and for a 'best' gun - its likely to be a high(ish) one.
But really - a best gun should be build as a 'best' - and the price sort of drops out at the end! A best can't really be built down to a price - or it wouldn't be best - equally - just because something is expensive - it doesn't mean its a 'best'.
The phrase - 'money no object' springs to mind, though it doesn't correctly sum up what I mean.
A better way of putting it would be to make it as well as you possibly can, then add up the cost afterwards.
