Lowest price I've seen for US PS Plus for a while, just beats the $39.39 deal I posted back in September.
Instructions to make a US PSN account http://www.pushsquare.com/news/2018/12/guide_how_to_create_a...
$15 cheaper than the deal from just over 2 weeks ago. Of course, still cheaper by going the VPN route.
Edit 10/1: Price dropped from $49.79 to $47.19.