The floor price of Vita is what? $249 + $25 memory + $40 game = $314 and the typical price paid to get out of the shop is probably $249-299 + $40 memory + 2* $40 games = $369-$419
3DS floor price is $199 for a bundle or $209 with a game of your choice, $239/249 probably being more typical, also backwards compatible.
iPod touch 4G $189 with $20 iTunes card = $209, also backwards compatible.
Problem: To make the Vita a good game machine they turned it into a kinda sucky tablet. Also the floor price makes it less appealing than a 3DS and iPod Touch especially when you consider the value of the 'free' games from backwards compatibility and cheap titles available.
Tease.







