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Generally Sony will make quite a lot of profit from the PSN cards and a decent bit from the DS3.
Also a 160GB HDD won't cost Sony 30Euros more than the 80GB.... it might not even cost them 30Euros in total.

And that's an odd pricing of the 80G you have there, I thought it was 399Euros across Europe.... and the 160GB should be more than 20Euro difference because here in the UK it's £50 difference so it should be morel like 60-70Euros more.