Replacing a Pair of AirPods Pro Costs $178, or $29 With AppleCare+
As noted by 9to5Mac, Apple has outlined replacement costs for the AirPods Pro on its website for customers that skip out on AppleCare+.

If you lose or damage the AirPods Pro, the left and right AirPod will cost $89 each to replace in the United States, totaling $178 for a pair. The wireless charging case is also $89 to replace if lost or damaged.
The fees are lower if a customer has purchased AppleCare+ for Headphones. The plan costs $29 upfront, plus charges a $29 fee to replace a pair of damaged AirPods Pro or their case. This coverage applies for up to two years from the date AppleCare+ is purchased and is limited to two incidents.
AppleCare+ for Headphones does not cover lost or stolen AirPods Pro.
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