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For players looking to use templates or unusual races, there are a few factors to consider. First, Level Adjustment (LA) and Challenge Rating (CR) have little meaning in tiered gestalt, so ignore them and any associated rules (so LA - templates are available to players). Second, most template progressions and racial hit die advance as tier 4 or 5 classes, evaluated on a case-by-case basis. Third, the ability score adjustments and granted class-features are handled separately (see below). Finally, pathfinder races constructed with more than 15 race points must pay the difference in CP (so drow nobles cost 41-15=26 CP extra).
Let's use a dragon as an example. The base racial hit die of a dragon are roughly equal to a tier 4.5 class, their sorcerer spellcasting advances as a tier 2 class, and their ability score increases advanceasusing a tierspecial 2advancement class each (see the next Q&A). So just considering their hit die and sorcerer spellcasting, they would eventually cost 3+16=194+16=20 CP per level as they advance age categories. The dragon's breath weapon, flight, and other natural abilities would be included in this price.
Players are encouraged to use template or racial progressions where available. When level-by-level advance is not available, a (usually more expensive) lump sum will be calculated by the GM.
Let's use a dragon as an example. The base racial hit die of a dragon are roughly equal to a tier 4.5 class, their sorcerer spellcasting advances as a tier 2 class, and their ability score increases advance
Players are encouraged to use template or racial progressions where available. When level-by-level advance is not available, a (usually more expensive) lump sum will be calculated by the GM.