Historically, the larger the Transformers toy here, the closer it gets to US pricing.

But in this case, he was linking to the toy while it was on sale for US$48, so comparatively it was a significant difference... but yes, it isn't the best example of "Australia Tax" with TFs.
Deluxes have always been the best example... constantly being priced here for around double US$ value, when it doesn't cost any different for it to be sold here compared to in America.