Back in 2004 or so, I got a fret job AND a neck reset on my D-18, in the US and from a highly regarded luthier, for ~ I think ~ a little less than $300. My memory may not be correct, and I didn't save the receipt, but I'm fairly sure of the approximate cost. (I think I'd remember more clearly if the amount was much higher.)

If my memory is correct, and if $200 is indeed about right for the re-fretting part of the job, that would have put the neck reset at just under $100. Could that be correct? Maybe not.

Sawing off and reattaching the neck seems pretty scary to me, a job I would not entrust to just anyone. But I suppose that, for a qualified craftsman, it's a relatively quick and simple procedure compared to the fret job. There's only one neck, and thus only one readjustment to doublecheck and refine.

The fret job, on the other hand, involves 20 or more separate operations, each of which needs to be at least as accurate as the single operation involved in the neck job, and each of which is probably just as time-consuming, or nearly so. So maybe it does make sense for the frets to cost appx double the charge for the neck.

I'm sure that someone out there reading this does this kind of work and might have a comment or two.