Vita is very badly outdated these days, mobile chip tech has advanced massively since late 2011 thanks to demand from smartphone/tablet vendors. 

The Vita is basically the same chip used as the Apple A5X (similar CPU and same GPU), that clocks in at about 36 GFLOPS for the GPU. 

The Apple A8X which is in the current iPad and is pretty much dirt cheap these days 330 GFLOPS .... almost 10x greater processing power. 

Wii U isn't $300 because of how powerful it is guys. It's $300 because there is a lot that goes into making the Gamepads. Those are expensive to make. Nintendo said it themselves that the majority of the cost is the Gamepad.

So, with $200 (assuming it is a home console) it could be just as powerful as the Xbox One. For a handheld, it could be way more powerful than the Vita.

on mobilde we probl could expect something alot more powerfull as the vita. The new iPod Touch doese use apples brand new a8 chip and is just 200 bucks.
A Console which might be selling at a small loss next year could easily be more powerfull in gaming as the actual smartphones (iPhone 6, Galaxy s6 and co).

If they strictly wanted to go for performance, they could likely get a 500-700 GFLOP system on chip for the handheld.

And a 2 TFLOP+ chip for the home console.

You can walk into a store today and buy a Radeon R9 280 which is a GPU part a good deal more powerful than the PS4 for $250 or so if you shop around, but you have to remember that's with retail/manufacturing mark up, Nintendo would likely pay maybe 1/3 the price you do buying in millions and also assuming a launch that is a year out from now.

But we know Nintendo is not fixated just on horsepower, the 3DS did have even close to the best CPU/GPU it could have for a $250 launch price, neither did the Wii U for a $350 launch price, nor did the Wii for $250.

They could have gotten more powerful components for all of those systems if it was a priority for them.

I'm sure it would end up more powerful than the Vita, but I'm sure it wouldn't be as powerful as the XBOne.

1.2 TFLOP is nothing special for a GPU these days. If Nintendo really wanted to they could probably score a 1.5 TFLOP GPU from AMD these days for like $40-$50 a pop, throw in another $30-$35 for the CPU, $40 for the RAM + eDRAM, motherboard w/Wifi, PSU ... easy to sell that for $199.99. 

Nintendo saves a lot by not having mandatory HDDs. 

I don't think either of those are realistic for a $200 price tag.

I'm a firm believer in Nintendo going for a fully unified strategy where all or most games are playable on either device and offer more freedom of choice by allowing u to get the form facror that suits ur personal gaming needs better, opposed to choosing the device based on price/library/etc.

OK, but home and handheld consoles always had very different price point because of power and cost for them.

I cant see why you think that NX handheld and home console will have same price? Home console will clearly have much more stronger hardware than handheld, because of that it will be clearly be more expensive.

I thinking around $250 for home and around $150 for handheld console.

Slightly less powerful than PS4 and slightly less powerful than Vita.