@arsenicazure:
PS3 Slim is ALMOST breaking even at $299, so, as Xenon costs a little less than Cell and DVD a little less (production cost, I mean, what MS and Sony pay) than BD, I'm pretty sure XB360 Elite is doing a little profit at $299 (and at $399 it was huge), but HDD and little else have an industrial price smaller than $100. It's not a proof, I know, but people believing Arcade is profiting never proved it too, and the analogy I just wrote is more in favour of my belief than theirs.