Okay, but PS VR comes with a GPU booster. That's gotta cost something. And how cheap do you think cellphones are?
GPU booster? More like an inexpensive ARM chip that aids in spitting the image into a separate stream for TV viewing. There's no way that little box has anything remotely powerful in it.
Also, the price you pay for a new phone does not reflect the actual cost to build the phone. How much do you think a small 1080p display and some motion sensors costs?
I mean people can predict what they want, but after the PS Vita and PS4, it should be clear that the Gaf consensus when it comes to price predictions can be extremely cynical and misinformed. Sony has moved away from highly customized components (EE, Cell, etc) to a more cost-effective off-the-shelf solution for parts.
But what's more important in this case is the difference in business models Sony and Oculus/HTC can go in. Oculus has to make a reasonable profit on every Rift sold, hence a price more in line with cell phone pricing. Sony on the other hands can use a more traditional console business model approach where the goal is to sell as many units as possible at little or no profit and then rake in the money from game sales/licensing. The cost of the Rift in no way predicts the cost of PSVR.