i think it all depends on what kind of SKUs we are going to see in the market,if they want to properly compete with 3ds/itouch and ipad it has to be something in these lines:
1.a 16gb wi-fi only version,with the package including just the console and a charger for 249$
2.a 32gb wi-fi only version,with the package including the console,charger,headphones and demo card for 299$
3.a 64gb wi-fi/3G version with the package including the console some accessories and 2 games for 399$
The pricing will be greatly affected by two things:
a.demand for the 3ds.If the 3ds sees sales similar to that of the ds lite/dsi,then sony will have to be extra competitive in pricing
b.cost of components.If the final NGP cpu/gpu is manufactured at 28nm,then the device will cost around 300$-400$ to manufacture(at least the wi-fi only version,if it exists)
