I disagree. The target audience for PSVR is the current and future PS4 userbase, meaning that the device is targeting consumers who have spent or will spend at least $299.99 on a PS4. Pricing the PSVR above what the PS4 initially retailed for ($399.99) is, without a doubt, an expensive pricepoint for both casual and enthusiast users. I don't think Sony is foolish enough to believe $499.99 is cheap for an accessory, so even if they price it at $499.99, they wouldn't dare come out and say "It's not expensive".
Personally, I think $299.99 could happen. $399.99 is the safe bet, but there's no fun in playing it saf! Obviously, Sony's continued silence on the price doesn't fill me with hope in regards to the $299.99 point, but to be honest, I don't think a $399.99 PSVR would be unwelcomed. Oculus going for $599.99 has made a $399.99 PSVR much more 'digestible', if that makes sense.