PS Vita Firmware v1.80 released earlier today has yet another undocumented feature. A poster on NeoGAF has discovered that the new firmware locks a user’s memory card under one PSN account, requiring a format if you want to use a different account.
Previously, Vita owners were able to switch between accounts by restoring factory settings on their console, but without having to format the memory card. Now, a factory reset and memory card format is required before the console can be used again.