It’s more expensive to “convert” from a flat to a roller, since you’re buying everything twice.
But if you’re building from scratch, the only real added expense to get into a roller set up is the difference in price between the cam & lifters, and the distributor gear.
A billet cam, some roller lifters, and a bronze gear will cost $1000-1100.
The springs & pushrods will cost about the same between the FT and roller.
I’m talking about parts that are suitable for typical basic bracket race builds........ not guys trying to turn 8500 and make 2hp/ci.