I also support testing that will bring cost (TCO) to the spotlight, abandoning the Leela ratio. This is won't give you the reliability of a formula, because prices fluctuate over time and depend on where you live, but at any given time and place, some basics can be stablished.
Some components will be needed to operate either an AB engine or a NN. In both cases you need: monitor, keyboard, mouse, case, PSU, HDD and RAM. These components are of no consequence when comparing. The motherboard on the other hand, should be given extra attention.
For AB engines, you want a strong processor, which means a good MOBO with quality VRM. If you plan on buying with a NN in mind, you can save money on this front, as a low power processor will do the job just fine and the graphics card's VRM, will take care of cleaning up the current delivered to the GPU.
Of course, you finally have to look at prices for CPU and GPU, but they aren't exclusive. As mentioned, the NN will also use CPU cores (although not as many as you need for AB), but inversely, the AB engine will also need a GPU, even if just for 2D output. The real comparison should be done like this:
(Cheap CPU + cheap MOBO + expensive GPU) vs (expensive CPU + expensive MOBO + cheap GPU)