From the source of that post [9to5mac.com]: "We created the likely pricing matrix for the smaller iPad shown above."
In other words, it's just a wild guess by a blogger to attract page views for his site. Everyone keeps repeating it as if it's an official document.
A quick glance at Apple's pricing shows that they strongly prefer prices that end in 49 or 99 for the iPod and iPad lines (the cellular equipped iPad is an exception). I'd expect to see an 8GB iPad Mini at $249 or $299, but it won't be a big seller. In fact, Apple may severely constrain supply to push buyers to a more profitable price point, while the media loudly touts "A breakthrough $249 iPad" that is almost impossible to get. Most buyers will opt to spend another $100 for an extra $10 worth of flash memory, especially if it's available for immediate purchase.
The really cool think here is that we're seeing the impact of Moore's Law in new direction. ARM-based hardware in its various guises (cheap notebooks, tablets and smartphones) has ushered in a wave of inexpensive machines that has been made possible by the availability of incredibly cheap chipsets that are just good enough for the task at hand at prices that are absolutely astounding (I remember carrying a work-issued laptop in 1996 that cost almost $3,000).
When your competitor has OWNED the market for several years, you don't MATCH their price, you blow it away.
You mean the way Apple blew away Nokia's pricing model by introducing a single handset that cost more than their most expensive model?
HELP!!!! I'm being held prisoner in /usr/games/lib!