The camera is the third most expensive component in the Galaxy S9+

In fact, at $48, the S9+ camera is the priciest smartphone camera we've seen in a while. The dual-cam array of the iPhone X costs $43 to produce, while that of the Note 8 comes at $40.50. Seeing as how the S9+ actually uses the same Dual Pixel ISOCELL sensor in its main camera as the Galaxy Note 8, the increased cost can probably be chalked up to the new variable aperture mechanism that was implemented in the S9+.
source: TechInsights via DPReview
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