I usually look at it from cost per hour perspective. Tears of the Kingdom was 70 but I played it for ~140 hours, so 0.5 per hour. I’m ok with 1 per hour too but anything higher I start to ask myself “is the developer / publisher worth my support?”. Not all games can be judged by this metric though (eg outer wilds, unpacking)

So far, nothing beats the value of factorio. Mindustry (being so cheap) is a close second.