Yes, 0 cost is a good approximation. But I can be a bit more accurate:
1VA load at 120V 60 Hz, with power factor 0 or 1. Say the transmission conductors have a resistance of 0.1 ohm. The load current in either case is 1/120 amps, so the resistive losses are (1/120)^2 * 0.1 = 6.94 microWatts. Each quarter cycle (1/240 second), that's 28.9 nanoJoules of heating loss.
For the case of power factor 1, each quarter cycle the load receives 4.166667 milliJoules of energy, the source proves 4.166696 milliJoules of energy, and 29 nanoJoules of heating occurs.
For the case of power factor 0, each quarter cycle 2.652582 milliJoules of energy is being shuffled one way or the other. The source is provideing 29 nanoJoules of energy for the resistive losses.
As you can see, in this case the losses are a rounding error. 0 is a good answer.
Cheers, Wayne