No idea where you're getting the prices for on the games, but the prices range from $30-$40 like 3DS games. Importing a game is different and is entirely based on the supplier.
Only pricing discrepancy is the Vita being $200 along with the a memory card adding into the total pricing(ranging from $18 for a measly 4GB up to $100+ for a 64GB card), while a 3DS (or a 2DS in this example) is $130 up to $200 for an XL and even with that you can by third party memory cards at a lower cost than what Sony wants you to buy.
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