Ok Here is the top of the line per manufacture price per Megapixel. Just for fun, & to help you in your shopping for a new camera.... Lets do some shopping! Links To Each One In Blue....
PhaseOne IQ-180
80 Megapixels
CCD size effective (mm) 53.7 x 40.4
ISO 35-800 (140-3200 in Sensor+ )
Price $44,000 - Cost Per Megapixel $550
IQ180 digital back - full frame sensor and sensor plus technology
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Mamiya Leaf Aptus-II 80
80 Megapixels
CCD Size mm 53.7 x 40.3
ISO Sensitivity 50-800
Price $31,990 - Cost Per Megapixel $399.88
Leaf Aptus-II 12 80MP digital camera back
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Canon EOS-1D X
18.1 Megapixels
full 24 x 36mm CMOS sensor
ISO range of 100 - 51200 (L:50,H1:102,400, up to 204800 in H2 mode)
Price $6,800 - Cost Per Megapixel $375.69
Note: Only Price I could find release date March 2012 Price likely to be lower, but for now.....
Canon U.S.A. : Consumer & Home Office : EOS-1D X
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Nikon D4
16.2 Megapixels
36.0 x 23.9 mm CMOS sensor
ISO 100 to 12800 in steps of 1/3, 1/2 or 1 EV; can also be set to approx. 0.3, 0.5, 0.7 or 1 EV (ISO 50 equivalent) below ISO 100 or to approx. 0.3, 0.5, 0.7, 1, 2, 3 or 4 EV (ISO 204800 equivalent) above ISO 12800; auto ISO sensitivity control available
Price $6,000 - Cost Per Megapixel $370.37
Nikon | Imaging Products | Nikon D4
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And only because it is Nikon's flagship .....
Nikon D800
36.3 Megapixels
35.9mm x 24mm CMOS FX Factor
ISO 100 - 6400 Lo-1 (ISO 50) Hi-1 (ISO 12,800) Hi-2 (ISO 25,600)
Price $3000 - Cost Per Megapixel $82.64
Nikon D800 D-SLR Camera | High Dynamic Range Camera
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Note: There Is A Lot More Than Just Cost Per Megapixel To A Good Camera.