To all those talking about price ranges above $300 as if there's no way on earth it could come in lower than that, can I ask a question. What exactly is involved to take it up to that price, which is verging on the same price as the PS4 was when it launched? Now I know Sony have said it will be comparable to a new platform (i.e. console) launch, but I think they said that purely to prevent people getting carried away thinking this could cost $100.
Something few people seem to be talking about is that PSVR is mostly a dumb headset. Sure now it does come with that breakout box to syphon HDMI signals around, but it's not an insanely powered box, there's no second GPU in it, it's mostly just a practical thing to get around the fact the PSVR needs HDMI and your PS4 only has one output, plus it helps with the social screen. Other than that it doesn't seem to do much else.
Now here's where I'm hopeful: Gear VR was $100. Now there's a dumb headset build with the optics built in for VR. $100. PSVR has an extra processing box, some LED's built in to the unit, and has a bit more plastic and materials cost to it as it's bigger. It also has the screen, admittedly, the most expensive component in the headset no doubt. But looking at build of materials for phones and adding the screen isn't going to triple the cost of something like a Gear VR, not remotely. Maybe the extra bits will make it double the cost of Gear VR, maybe 150% more at most in my mind. So yeah I think $250 is very believable, and if Sony truly want this thing to become an instant word-of-mouth hit they might bring it to us for $200. I think talk of $350+ has no merit to it and belies Sony's strategy with the PS4 and for this generation: undercut the competition with great hardware, get the momentum and don't look back.