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Immortal said:

40k that were bought in Nov/Dec returned to stores. If this theory is accurate, is it really fair to count "negative" sales for Jan if consoles bought earlier are being returned?

We'll see if this is true by potentially improved Feb numbers, anyway.

NPD makes adjustments in the current month and not the previous one.

Units returned in Nov/Dev have to be ajusted in the next months numbers and not in Nov/Dec numbers.

At the end the NPD can't just add because the lifetime sales will be wrong and over what Nintendo shipped for US... because there 40k units returned will be conted again in the next NPDs.