I agree and prices must be a major factor already for tourists that are hiking, (especially in the highlands). The prices charged in Inverness for example are outrageous and quite often for poorer quality accomodation, charging 5 star prices for 2 star accomodation while still paying their staff the minimum wage. The west coast and Edinburgh is probably as bad with every room booked. I understand it is a seasonal industry but still I reckon many visitors must leave and never come back feeling they have been ripped off. I guess the argument is supply and demand which basically means take it or leave it. With the price of a room so high it will probably encourage the cheaper chains to build more hotels and drag the prices down to a more reasonable level and if there is a downturn the hotels that have been ripping off customers for years will get their pay back.
As for the tourist tax surely they are already paying that with 20% vat.
The good thing is camping is always an option for the visitor walking in the highlands and wild camping is free. Though I do wish people would take a bit more time and effort to choose their wild camp site as I see a lot more folk camped at the roadside these days. Always better to be out of site out of mind as we don't want the Loch Lomond scenario to spread.