Trouble is it's not just the base unit price.
Switch also has expensive accessories with asymmetric use cases. You want to play a fighting game? You need $70 pro controllers. You want to play ARMS multi-player? You probably want to get a 2nd set of Joy cons $80 and if you want to charge them separately ur use in gamepad mode, +$30.
Then there's the games. This seems to be more an issue in other regions, but in UK Nintendo announced game prices at 60 GBP for Zelda, when the Wii U version is 40 GBP. (Amazon seems to have the Switch version at 50 GBP now so maybe they already dropped the price). Wether you're coming from Wii U or 3DS gaming, there's going to be some sicker shock.
Other games, 1-2-Switch 40 GBP. Skyrim port 60 GBP. You're joking Nintendo. Compare the value proposition to 44 GBP for Horizon on PS4.
And if you don't think $300 is a big deal then check how 3DS sold before it got a profit busting price cut from $250 to $180 within 6 months.
