I tend to disagree. I have some $100 boots and i broke em in and they
feel fine after time. The bindings are also mediocre. My board isnt
top of the line either, but I think it makes a big difference. I rode
one kind for a long time (stiffer and a bit heavier). Then I tried a
lighter and more flexible board and it was like a different world. So
in my opinion, the board is important...at least as important as boots
and bindings (or equally unimportant - depending how you read it).

wrote:
And do you say that the board is not that important as boots and
bindings...? :S
Definitely. If your feet hurt because the boots are rubbish, then you're
going to have a bad day. Get good fitting boots, and your day will start
well.

What should I take in consideration when taking boots (and bindings)
and what should determine my choice...?

Also - what type of $s are you referring to?

US $. Anyway, I'm from Croatia...