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Otakumegane said:
Don't forget undertracking on DS/Wii software.

DS is almost 200 million units undertracked.

Very true.  However, I would imagine it must be near impossible to calculate what titles are undertracked and where they are undertracked, so I'll cut them a lot more slack on that one.  Consoles, on the other hand, should be much more easily calculated.  There are only a handful of them compared to the hundreds of SW titles that need to be tracked.  They also ALWAYS get shipment numbers released for them.