Tone is like tastes in food- it is subjective and totally dependent on the person.
If I think McDonalds tastes like sh*t, but I love a NY striploin from The Keg, than taste equals cost. If someone else thinks McDonalds is THE SH*T, than no, taste does not equal cost.
If I think an Aria through a boss metalzone into a crate sounds like sh*t, but a strat into a VH4 produce the sound I'm after, than yes, tone equals cost. If i think an Aria through a boss metalzone into a crate sounds like THE SH*T, than no, tone does not equal cost.
'tis all relative, IMHO.