That's highly doubtful, the components that make up a headmounted display aren't expensive enough to make that happen.

Hell even if Morpheus came with another PS4 APU & 2GBs of GDDR5 in a module that directly connects to Morpheus, to boost processing for VR it wouldn't be that expensive, worse case scenario about $200 for everything at launch, with extra processing and memory hardware.

We're literally talking about a Plastic frame for the panels, sensors and stuff to sit in, along with some soft foam (maybe memory foam) for comfort around the ears and the back & top of your head/neck.

The sensors envolved in this kind of thing only cost a few pounds/dollars at most.

2X 5.7inch 960X1080 OLED panels, those aren't expensive now, hell Vita's oled tech was like $50 in 2012, that's probably still the most expensive part in Morpheus and costs have come down, but tech has vastly improved since Vita came out.

The OLED panels, as in both of them probably don't cost more than $50 today, all in all I'd be surprised if each Morpheus headset cost more than $100 to make, so Sony could make a decent profit releasing at around $129, if they're fine breaking even then $99 is definitely doable, though they may take a hit on shipping and boxing each unit.

$99 would be the sweat spot with a unit that doesn't have extra processing hardware to boost the system, if Morpheus requires another "module", with an APU and RAM then $199 will be the launch price.

Shu has already said that Sony wants to make the headset as cheap as possible, to get the install base up from day one.

Expecting Morpheus to cost the same as PS4 will be when Morpheus comes out is ridiculous.