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Zlejedi said:

What time do tax refunds arrive in US ? Is it end of February/early March ? I wonder if Sony had that in mind when setting release date

Most W-2 wage forms (necessary for tax filing and refund purposes) are received by late January. This usually leads to refunds starting to roll in by early-mid February and rolling for a 4-6 week stretch. It's possible to argue that Sony had this in mind when setting the release date, but I don't believe that we'd get any confirmation from Sony on that. Might be a happy coincidence-- much like the temporary $20 price cut for 3DS at select chains-- more than anything else.