Where is this "well known" information about Sony's sold/shipped/sitting in warehouse consoles coming from? I'm not inclined to just adopt anything Microsoft says about it's competitor's accounting practices. Sony specifically states "shipped" when it talks about it's sales numbers, just like Microsoft.
That news (the interview with Robbie Bach) was reported on just about every games news site on the web a few weeks back (feel free to Google it).
Now, I know that Sony appears to be pretty incompetent as of late, but if you believe for a minute that an MS executive told a massive fib about Sony - that was reported damn near everywhere - and Sony just sat on their thumbs and didn't correct it, then that means you'd have to believe Sony to be run by a group of retarded monkeys.
On second thought, that is highly possible. I may go with your "Sony is a bunch of retarded monkeys" theory when all is said and done...
Just admit that you don't know anything about accounting.
I'll give you a free lesson: Sony and MSFT count shipped units in exactly the same way, because if they not - they will go to the court for tax fraud.
And stop listening to what people say, even if it's some funny executive. Just look at the numbers.