I'm going to buy a WiFi only model. I don't need more than that initially to play a game like Uncharted, but as I did buy a lot of PSP games on PSN and plan to do so in the future, yes, there's a good chance I'll buy a 16GB memory card with it, which then sets me back a total of 300 euro.
I don't see the point of getting a 3G model at the moment. There is WiFi available to me about 97% of the time, and the few times that I don't have, I can tether.
More relevant to the argument, the WiFi model was by far the most popular version in Japan, so they didn't pay that premium either.
Biggest advantage the 3DS has is that it uses a standard SD card, so expanding internal storage is cheaper.
Anyway, whatever the difference, price is too high for big sales in Japan for both the 3DS and the Vita. In Europe, we'll have to wait and see. I agree there should be a good chance of seeing Vita + Memory Card bundles. Until (if ever?) there are third party versions of this memory card, that's going to be pretty crucial.
And yeah, while personally I think this is ok for a Western launch price, I think they'll need to get the price down fairly quickly. At Christmas they should try to have a 16GB memcard WiFi model at 219 tops, I think.