Small quibble: the 16gb N7 (the most comparable in this case) is actually $250. That might change later this week... but for now - that is still the case.
On a related note, the use of storage as the differentiating price point is also infuriating--it's so cheap (about $1 a GB). Don't get me started on the inflated cost of cellular chipsets, $130 extra for the privilege of paying for mobile data to a specific carrier is a joke.
the price i really cant wait to find out is samsung's galaxy nexus 10... if its lower than 400 it will potentially take away some of the new ipad's sales plus some from windows rt