I'm really interested in the BOM too. The recent changes to the external processor should definitely raise the price of PSVR.I hope you're right about the release date.
It'll be interesting to see the BOM for both of the devices. I can't help but think the PSVR will actually be a fair amount more to manufacture, as the headset itself looks a little more premium and it has the larger box that probably got a little more hardware in it.
I should imagine the Oculus screens will be potentially more expensive though.
I think the biggest wild card remains the lenses. Up until now we were assuming low cost plastic molded lenses. But if they need an advanced material, or some deposition process, or etching a diffraction pattern with a photo-mask, etc... it might be over $100 just for the lenses. That is my expectations of oculus, since it's been confirmed they used a state of the art ultra-fine fresnel. Lens molding out of simple acrylic only allows a coarse fresnel, from what I read.
Still no idea what PSVR is using but I think the lenses might equally raise the price, more so than the screen or even the external module.