The big challenge for memory manufacturers with DDR4 is that it's 1.2Volts, compared to 1.5V on DDR3. If you look at any high performance (or low latency) DDR3 RAM, it'll almost certainly be 1.6-1.65V, i.e. higher voltage, that's because the higher voltage makes it easier to achieve the higher frequency or lower latencies (or both).
Drop the voltage down to 1.2V, or 1.35V for the high performance sets, and those frequencies and timings are much, much harder to hit. That means heaps of binning, which means lots of kits don't make the cut, meaning much higher prices, on top of the R&D the manufacturers are having to throw at the new tech, which is still a very low-volume part. Memory manufacturers are probably selling 10 DDR3 kits for every 1 DD4 kit at the moment. Throw all those things together and you get an idea why it's so expensive at the moment.
The big benefits are lower voltage (= potentially lower power), ability to have 16GB per DIMM, and up to 3200mhz in spec. But with the early stage of the tech none of those factors really matter... yet. For now DDR3 is more than adequate for a gaming build.