Hopefully the NYT is smart enough to realize that all the value is in the reputation and maintain an open and transparent hands-off editorial policy. Keeping the articles as detailed and comprehensive as they are is also important, but still leaves room for advertiser pressure through omission of viable alternatives while retaining the appearance of objectivity.
You're right that its percentage based, so there may be a slight bias toward higher priced items, but I haven't seen it. I bought a recommended non-stick pan off thesweethome yesterday, and they explicitly talk about price range being good to go a bit cheaper and just buy a new one more often, rather than a more expensive one (to minimize the effects of wear that hit even expensive ones). So they recommend a cheaper pan than they could have.
Still, it's important to have a policy about it and be transparent - which Wirecutter (and the NYTimes surely) has.
I'm just saying the math isn't so cut-and-dry that we consumers don't have to remain vigilant.
On the other hand, a media company that relies on advertising for a significant chunk of its revenue naturally seems like it will have a conflict of interest between its advertisers and the products it may be reviewing.
Anyways, congrats to Brian Lam and co., but I'm curious how this would benefit the Times in the long run.