Confusing on many angles
Firstly - a confession - I regift whenever I receive something that is not going to be used. I never realised until reading this thread that is it viewed so negatively. TBH - I don't understand why... I would never think negatively of someone if they regifted a present. As long as it was done with some thought.
Is regifting not the done thing?
Then there is the assumption that the gift is the same bottle of perfume (and as I said above - don't see anything wrong with this). How can you possibly know this without asking?
You say you have no money to buy nice things for yourself like perfume. You are gifted a perfume - that you like. What exactly is the issue? That she didn't spend actual money? (though you don't know this for sure!).
To get a proper picture - is it the regifting that's the issue or is it that, for you, a gift is about money spent?
And from a reader's perspective, you most definitely sound envious and negative about your friend's lifestyle. It's not a good look.
As other people have said - you putting sooooo much emphasis and Christmas happiness on your 3 gifts, one of which is from said friend, is not said friend's responsibility - that's entirely on you. Your life situation, lack of disposable income and importantance of Christmas gift parameters (ie no regifting, amount of money spent, perfect gifting) is nothing to do with your friend. You've chosen those things to be important to you...
If you're as good friends as you say, you should be able to either accept the gift graciously - especially given that you like it, or discuss it in a non confrontational way and explain how it has upset you and why.
Be aware of potential outcomes. If I was your friend, I'd be upset and embarrassed at being told you didn't like my gift because you don't think I spent money on it. Those emotions would then probably turn to annoyance and possibly anger at being made to feel bad. Which it will - she will feel bad.
What's important - the amount of money spent on gifts or the friendship?
This year I gave my best friends circle a Christmas tree decoration each. Nice, hand made, cost of around £3 each. I haven't got their children anything. We usually do gifts for each other and kids. Circumstances mean I can't do that this year (no birthday gifts either). It hasn't been discussed as none of us 'expect' a gift. I'm pretty sure some /all of the group will have exchanged gifts. I would never expect them to not give presents simply because I can't join in. And I know if we'd seen each other over the holidays, they would have given my daughter a present (this happened last year) and it would not have been awkward. No bitchiness that I didn't reciprocate. Our group ranges from me, scraping by, to millionaires.
And they all WhatsApped pics of the decs on their trees and said how lovely they are and how grateful. I wish I could give them all amazing gifts but I can't. A few years ago I was in a similar financial situation and I planned well and made jam, marmalade, chutney and biscuits for them all. Very well received.
Or maybe I'm blissfully unaware and being bitched about on forums like this. I don't think so though. We've been friends for 30 years and never fallen out about what we spend on gifts.
Ultimately, it's about how you view your friends, friendship, and what you do/don't do for each other. Money is not part of our equation. And on the very rare occasion it has been, we've discussed it openly and moved on. We certainly haven't ever sent passive aggressive snarky messages like the one you are thinking of sending. FWIW it's awful. And a little immature.
Best of luck whatever you decide.