I agree with kyhlwch. Under 20$, most likely if I want it, I'll get it without thinking much about it. Over that amount, it will have to be a planned purchased, budgeted and justified. I won't get online, see a new 30$ piece of software and say "Oh, I want it!" and buy it on the spot. No, most likely, I'll take a few days to think about it. Is it something I will use often, or something I'll use a few times and get tired of it? If I decide that I need it, then I'll check the bank account, the upcoming bills, making sure I won't come short at the end of the week. Now, if the softaware is above 50$, then it's even worse. It will take some serious planning and may take me a couple of months before I get to buying it - that is if I consider it's something major that I can't live without.
As for games, I don't buy 60$ games. I just can't justify to myself spending that much money on just a game that I'll play for a couple of weeks then leave it on the shelf. The games have were either a birthday/xmas present, an older game on sale somewere for 20$ or less, or a used game. Sometimes, I "group purchase" games: I get together with 3 or 4 friends and we throw in each 20$, then we play in turns. Most games I never touch again once I've played through the whole thing once.
So, in short, my price point is 20$. 