if i recall correctly a gasket kit for the top end is around $50-80 for the top end. I've been in and out of my top end a fair amount and have not replaced every time but i am pretty anal about torque patterns and inspecting the gaskets for damage and overall condition. visually some damage can be impossible to catch, so i do a leakdown test after putting it all back together.
initially i was skeptical about reusing but most polaris and some aftermarket mechanics i spoke with did the same with their personal machines.
to each their own
here is a perspective from a gasket maker:
We are frequently asked about reusing a gasket. We do not recommend this practice. A gasket’s function is to conform to flange high and low spots when compressed, and its ability to reseal decreases after it is compressed. Gaskets which contain rubber and which have experienced elevated temperatures will be even less likely to reseal.