Vita's an important comparison because its specs were crazy at release. OLED was super expensive at the time, processing power was far beyond everything else, and before the age of cheap smartphones. At the time I remember most educated price predictions were $400. The $250 reveal is a great reminder that Sony can price PSVR low even if it has cutting edge tech.
In the general sense PSVR seems fairly inexpensive to make. OLED+breakout box+optics+plastic. If they used off the shelf components when possible it could cost $199 and still make a profit. Reason OR and Vive are so expensive is because they're using highly customized parts and didn't design these things to be cheap. OR invented their own fabric type for pete's sake!
People will go absolutely bonkers if PSVR costs $199
