You can still find microSD or SD cards for about half that, so I don't see what the big deal is. Heck, even a 16 GB flash drive is less than that: it's still ridiculously overpriced. It might just be Best Buy selling it at cost: the Vita isn't selling well, and this might be an attempt to cannibalize the Vita's shelf-space.
The thing with the memory cards was that compared to the DS, the PSP could do so much with it's memory card. Play music, video, game from the card. Memory was really bloody useful. The same is true with the Vita: a large 32 GB card means the Vita can deliver entertainment on par with tablets twice it's size and expense.
But then there's the competition. If you want to tablet, get a Nook (or any base tablet which takes an SD card.) If you want to game, get a 3DS XL. In both of these cases, you can max these system's memory out for less than the Vita's base price.
BECAUSE the Vita is overpowered, the memory is overpriced.







