So you would be okay with it if the Xbone versions had fewer man hours spent on them?
Presumably you are in favour of the XBone versions having fewer man hours spent on them.
Also if you think that the man hours spent is the final decider of cost, then presumably you think that Tomb Raider: Definitive Edition should be more expensive than the original release; since it has all the original development hours of the original, plus extra for the port?
What does that have to do with fewer man hours spent on the Xbox One version? They should likely spend roughly the same amount of time on both versions, though obviously that is something the studio will have to decide depending on work schedules, development complexity etc.
Also, there is no way the new version of Tomb Raider had the same number of man hours invested in it as it took to make the original game. Not a chance in hell. The only consideration here is the additional development time taken to port the game, as it is not a new release, and taking in to consideration supply, demand, the older release, the number of people in the target audience that have already played it but might want to double dip etc etc, the new price reflects that.
What I am in favour of is consumers getting the most bang for buck, and that means PS4 versions of multi platform games being superior to the Xbox One versions, due to the massive gulf in performance between the two consoles.