I think it's time you took a break from mafia, you speculate way too much. In all likelyhood even if your theory holds merit(in theory), there simply isn't enough stores to stuff that many 360s into. Unless each acompanies a large warehouse they have nowhere to put them, there is possibly a higher possibility of them shipping the 360s to Bermuda's triangle, or to the lost island.
It's viable on paper, but in reality that sort of practice would have been found out by now, after all, it's been a full quarter. Someone is buying up the 360s, likely a rich oil baron, but nonetheless, MS is unlikely stuffing their own 20 or so stores they have worldwide.
Kudos on the theory though. What we can do is wait untill the next Q financials, after this programme kicks off - if it's a success and the shipments will not tell a similar story then your theory is correct that they've overshipped in anticipation, however, if the numbers are on par with last years or general trends, then it's probably wrong.(Similar because of taking the degredation of the industry into account)
facepalm. Shipped to go WAREHOUSES. MS has their own warehouses. Maybe you need to play some mafia.