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JohnMeyers said:

It was 101.3 bucks, according to another site. And while Vita's costs have probably also went down, the difference would still be ~50-60 dollars. Nintendo can price the 3DS at 130$, or the 2DS at less than 100$ and still make a profit. They haven't done so yet because they don't have to.

Your last point is true. A PSV price cut would help it quite a lot. 

The cost of the 3DS is for the first model right ? No words about the XL model ? I guess it is even with vita, if not a little lower since they're sold at the same price.