There's no way the hardware will cost above $150 to manufacture after all expenses save R&D are taken into account. This tech has nothing unique to it, its just the timing that's right.
Headset - $200
W/PS Eye & Move - $250
Morpheus w/PS4 - $500
Move won't be necessary because of the controllers light bar. Makes you wonder how far ahead Sony's PlayStation plan is thought out considering the light bar has been there day one.







