They pay tax after sale I believe ie on top of the $40. Not sure of exact amount but I think it's around 10% I'm not saying that I agree with the pricing just that your calculation of what it's worth based on the American price is wrong. As to whether it's worth the price or not I suppose that comes down to how much the end product entertains me and how many hours I get out of it before I've had enough amongst other factor. That particular aspect is completely subjective and will vary from person to person