Is the 32 gig still 100$?

32 GB is still $100 at retail, yes, though you can get it for less. I got my 32 GB for $76 when TigerDirect.com had a sale in November 2012.

hopefully it means that a price cut is coming and Sony will introduce the 64GB memory card since i'm still waiting for them so i can buy me one.

I like all this talk of a 64 GB memory card. It'd be cool if they introduced a $250 WiFi Vita with 32 GB onboard that still took memory cards too simultaneously with a price drop for the existing Vita with no onboard memory.

PS - I hate how we call it "memory". Memory typically refers to where running processes have their runtime code. This is more "removable/onboard storage".

The 16gb could simply be a very poorly selling model. Are the other cards on sale as well?

Some insider that supposedly accurately leaked Sony stuff before on Neogaf claims the 64gb card is going to be out this year with the 4gb phased out.

Seems logical then that 8gb - 32gb effectively get a price drop by being dropped down a price bracket. Expecting this and a western system price drop (the one we expected at E3) to be announced at Gamescom.

30$ IS quite a huge amount, I agree, but for something that doesn't take up a lot of room, they could've sold in bulk to another company instead. I'd say it's probably within a good percentage of cost, either that, or sony has stopped production on 16gbs completely. Point is, I don't see what else they could fit there. The cards are literally a quarter of an eighth of an inch thick, held in place on a piece of cardboard.

Post above kinda confirms what I mean. It's more likely it's getting phased out completely. A price drop on the 32gb to 60 would put the 16gb in a very tough spot for sales. 16gb is just not a lot of memory for 60 bills.

this with the PS3 was it was never over priced. it was always just expensive. 

Best buy doesnt think in terms of what could replace the space, only that the item in that space isnt selling so it needs to go.  They hand out reports of how much money having that item on the shelf is costing them, it is really dumb.  

Honestly, I havent worked at best buy for years, but if the vita cards are anything like the other memory cards best buy carries, than the margin is generally around 20%.  At most, the margin is probably around $20 so best buy is probably eating at least $10 on the clearance price.  

I think that's more of an opinion based on what you viewed the ps3 as, if you viewed it as a gaming machine it was definitely overpriced(200 bucks more than the 360 with less games, that played worse on the ps3, and the online capabilities were no where near as great as live), but if you added in the bluray, then ya, it was just expensive.  But at that time, not everyone had HD tv's so during that time I would say it was overpriced for most, but with people who could actually use the bluray then sure, it was just expensive.