Sony made the Tablet S (Honeycomb tablet) a little cheeper by cutting the price by $100. Effective immediately, you’ll be able to pick up the 16GB version for $399.99, or the 32GB model for $499.99. Additionally, the company is throwing in five free PlayStation Classic game downloads, 180 days of its basic Music Unlimited service (which is a lot like Pandora), and an $8 voucher for movie rentals along with five free rentals (presumably hand-picked) from the company’s Video Unlimited service.

If you paid $499.99 or $599.99 before Santa’s sleigh ride, 16GB Sony S is now $399.99 and 32GB 499.99.

Sony’s big S price cuts come days after Verizon nipped $50 from Motorola Droid XYBOARD tablets, which have been on sale for less than a month.

The price is certainly right. According to a BetaNews tablet pricing survey, currently with 2,089 responses, $199 is the selling sweet spot (27 percent), with the majority looking to spend $199 or less (54 percent). Only 9.6 percent of respondents would pay $399 or more, which puts Sony S Tablet as way too high, even after the $100 discount.

Many have called 2011 “the year of the tablet”; 2012 is shaping up to be year of tablet price cuts, as most Androids vie for market share not taken by Kindle Fire at $199 (and presumably below, sometime soon) and iPad at $499 and above.