It's not really about buying it, but whether it's defensible. To me, even if it was re-released a year ago, the work that went into it is a far, far cry from what creating the full game had been, let alone makng a game today. I think the orders of magnitudes of cost aren't even comparable. It's just greed, and it's fine to call it Atlus tax, so long as we agree it isn't right by a long shot.You compared it to P4G and I explained why that's a flawed comparison. There are also different considerations to make when pricing a SMT game versus a Persona game.
Plus this is not a late port to PC - this version of the game only came out last year in Japan and PC is getting a simultaneous release with Switch and PS4 in the West.
It's a high price, but that's the Atlus tax. It's still in line with their usual pricing for remasters/remakes of older games such as Strange Journey Redux, Soul Hackers and the Devil Survivor games.
If you're shocked by this then you won't be buying the niche Atlus games going forward. I don't know what else to say.