I'm still not sure on this, I mean I got to play Last of Us when it was out on PS3 and absolutely loved it, and the idea of a HD version sounds amazing to me, but the price tag is something I just can't justify for the not so radical changes. Its the same stance I took with Mythology HD, at $30 it is just too much for a 12 year old + game, especially one with changes that aren't entirely radical.
I think this hard decision of mine all boils down to my current feelings with the PS4, in that only Destiny, The Last of Us and DriveClub (I won't even buy the actual game either as I'm not a fan of racing) are the console titles wanting me to keep my PS4. Even then, that isn't a strong feeling with two of the titles not being of interest to me (one genre wise and one that I got to try alpha and felt it to be terrible) and the other one that I don't see radical changes happening.
Ah well, ramblings aside the HD remake is looking nice in parts, though it doesn't help that its original PS3 release still looked fabulous to date.