Last week Sony mentioned that the PlayStation Vita only allow only one PSN account to be linked to the portable console, and that changing this account would require a factory reset. It seems that Sony has taken a u-turn on their initial statement and has provided new information on multi-accounts.
Sony has confirmed that multiple accounts on Vita will be possible, if you have more than one extra memory card.
To clarify, your PSN ID is bonded to your memory card and your memory card is bonded to your Vita. If you want to use multiple accounts, you will be able to just insert another memory card and registered to that second account to download and play games. You can also use multiple cards on the same PSN account if you run out of space, but if you wanted to change different PSN users but use the same memory card, you would need to go factory reset and wipe the card.
Will you be purchasing a second memory card so you can use multiple PSN accounts?