La cuenta PSN de PS Vita está bloqueada a una por tarjeta de memoria

Correcting earlier rumors that each PlayStation Vita unit is tied to a single PSN account, Sony associate brand marketing manager Crystal MacKenzie explained that the PSN account is in fact tied to PS Vita's memory card and not to the handheld itself.

In other words, PS Vita owners are allowed to switch accounts by switching the system's over-priced memory cards.

It is also possible to change the PSN account attached to a given memory card by doing a factory reset, MacKenzie noted.

A single PSN account can be tied to several memory cards, however.