Teeny exaggeration to demonstrate that 'priced as a new platform' could be anywhere between those two price points
But no, obviously not. Still worth remembering that outside the US the PS3 did sell at a much higher price point than would normally have been expected.
Yup. Unity and UE4 both having modules that enable easy porting between PC/PS4 is a big plus - didn't Epic say they'd created a PSVR specific module too?
The other point to remember is that VR is as much an unknown quantity on PC, so devs are going to want to go for the widest possible market.
I'm not sure if this is what you're looking for, but this was recently revealed by the dev team behind VR for UE4.
Showdown Devs: No content changes needed to port from Oculus/Vive to PSVR [Morpheus]
And this is still only the beginning, so we should continue to expect more optimizations.