Hi John,
Based on your question "I'd like to see where the exstra cost of this tier is" I'd recommend reading the following article:
Business Critical Tier of Azure SQL Services
https://www.mssqltips.com/sqlservertip/6434/business-critical-tier-of-azure-sql-services/
John Miner states:
"The Business Critical tier is ideal for heavy workloads that process a large number of transactions that require fast response times. This offering is more expensive and can scale up to 80 cores. Even though I have not written yet about Managed Instance, this offering was included in the performance testing."
The article goes over the differences between the tiers. Hopefully this gives you some good insight into the differences.
Additional Information
Premium and Business Critical service tier (Azure SQL)
As an extra benefit, the local storage availability model includes the ability to redirect read-only Azure SQL connections to one of the secondary replicas. This feature is called Read Scale-Out. It provides 100% additional compute capacity at no extra charge to off-load read-only operations, such as analytical workloads, from the primary replica.
Use read-only replicas to offload read-only query workloads
https://learn.microsoft.com/en-us/azure/azure-sql/database/read-scale-out?view=azuresql
If this is helpful please accept answer.