Edit: It looks like NASA has already agreed to allow SpaceX to re-use first stages and Crew Dragon capsules for crew flights as well, starting this year.
Be that as it may, today in 2021, the cheapest and most reliable way we have to send someone to LEO is to make a Soyuz and use that to send them.
Maybe eventually SpaceX will catch up in cost. But in 2021 it hasn't yet.
If it is the case then we will see SpaceX charging NASA less than a Soyuz launch amortized over the number of passengers per launch. But in 2021 it still isn't the case.
Edit: Parent filled in data below, it looks like Soyuz in cheaper. :)
The total cost in 2018 for a Soyuz launch to Roscosmos is 3.5 to 4 billion 2018 rubles, which is around 20-23 million dollars per seat.
The cost is kind of at the factory because Roscomos partially builds some systems of Soyuz. But in the end it costs Roscosmos 20 million to put someone into space using a Soyuz, and it costs NASA 55 million to do it via SpaceX.
I'm comparing the cost of launching an astronaut to the ISS. For Soyuz, since the rocket is not reusable, this is the cost of the rocket plus capsule plus payload plus préparation, tracking, etc.. For SpaceX, it is just the cost of their launch. Soyuz is simply so well engineered that it still is cheaper, even though the SpaceX rocket is reusable.
As I pointed out already, the original NASA contract was signed long before SpaceX recovered a single core. Tose prices don't take into account reusability at all. SpaceX already has two pre-flown crew rated first stages ready to fly again. NASA has recently approved using them, and refurbished capsules, for upcoming missions. The cost calculation today is nothing like 2014 when SpaceX signed Commercial Crew.
Same for the AK, it was reliable and accurate at a fraction of the cost which is why it is so popular still today.
There is a lot more to engineering than top performance. Reliability and cost is just as important. When you factor that in, it's clear that Soviet engineering was excellent, and frankly could hardly have been better. Production though? Yes, not that great. But the engineers were able to meet their goals brilliantly.