I really don't think the Vita is too expensive for what a quality system it is. I do think the memory card prices need to drop a bit but there is a new bundle around with a 8 Gb card and 10 games that's good value.
I've had my Vita since launch and despite there being a few quiet patches every now and then, there are some really great games on it.
My top picks would be Persona 4, Uncharted, Gravity Rush, LittleBigPlanet, Rayman and Soul Sacrifice.
There are also brilliant downloadable games like Hotline Miami, Guacamelee, Motorstorm RC and Strangers Wrath HD.
And don't forget the two games you get every month as part of Playstation Plus!