Sony's senior UK studio director, Mick Hocking, has outlined the additional overheads added by developing for 3D. There aren't many.
'Speaking' in a live chat webcast by SCEE today, Hocking states:
"Mick Hocking: In terms of the extra cost for developing a game in 3D, it obviously all depends on the type of game that you are making. What we have seen with the larger titles is that 3D does not cause any significant increase in the dev cost or the dev time, and even with the smaller teams we work with it has still been a relatively straight-forward process to get the game into 3D.
"You do have to consider areas outside of development though, so your QA teams will need to test your games in 3D so they need training and 3D equipment, and also if you want to promote your game in 3D your creative teams will need to be able to capture and edit 3D content. "
Let's hope the lack of additional dev costs are translated to you, the gamer.