26K for a Phase One 22MP back in the case of the P25+ seems very expensive given the 22MP back from ZD for 6900 (if you have a mamiya) and the Hasselblad H3D-39MP for about 28K or H3D-22 for 20K (both with back, camera and 80mm lens).
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I cant comment on prices - you need to be actually talking to dealers - im not saying youre not(!) but I would be suprised if you paid more for a P with out a 'free' body than a blad with one (I got a 'free' H1 with my sinar)
I would suspect that the Mam back is at the same level as the early P25 needing a bit of care on colour moire etc and is probably a stop or two behind on ISO compared to the plus
In the UK a used P25 will compete with a mamiya on price (ish)
There is things like service to consider too - you dont want to be offline while your back goes off for a month if you are Pro
P25s are easy for loaners
Every digital tech and assistant knows how to do the files off a phase
And will the mam work with a view camera or high flash synch camera - i dont think so
But it (mam) does look like a bargain indeed
you must test yourself
Dependant on your location you could be considering Sinar too
-internal memory
-no buffer
-changeable plates for differnt systems
-live view
S