> 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.
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.